23 CAR § 331-144. Penalties

(a) The secretary/treasurer of the burial association shall file the December annual report by March 15 of the next calendar year. (b) All other required documents and the annual fee are due on or before March 15 of the next calendar year. (c) Reports and fees not received in the State Board of Embalmers, Funeral Directors, Cemeteries, and Burial Services’ office by the due date will be delinquent and a one-hundred-dollar-per-day delinquent fee, for a maximum period of ten (10) days or one thousand dollars ($1,000), will be levied. (d) If the report is not received within ten (10) days of the due date, the board’s auditor will be sent to procure the report. (e) The board shall recover the fees associated pursuant to Arkansas Code § 23-78-120. (f) The association cannot pay the delinquent fees or the cost to procure the report from the mortuary fund.