17-1312a.   Registration of cemetery corporation with secretary of state;failureto register, penalty; annual statement; maintenance fund; audit or examinationof accounts, assessment of expenses.(a) Each cemetery corporation formed under the laws ofthe state of Kansas and each foreign corporation granted a certificate ofauthority to own or operate a cemetery within the state of Kansas shallregister with the secretary of state before commencing business in Kansas.Each cemetery corporation shall prepare and forward to the secretary ofstate at the time it is required to make an annual report under the Kansasgeneral corporation code, or if no such report is required then on January1 in each year, a statement verified by the treasurer of said corporationdescribing the corpus and any accumulated income on the preceding December31, or on the last day of its fiscal year if it does not use the calendaryear in its accounts, in each permanent maintenance fund established bysaid corporation, the cost and the market value on said date of each securitythen held in each such fund, and the income of and disbursements from eachsuch fund during the calendar or fiscal year then ended. This statementshall otherwise be in such form as the secretary of state shall prescribe.Whenever the secretary of state shall determine that any cemetery corporationrequired by this act to be registered has failed or refused to do so, thesecretary of state may notify the county attorney or district attorney ofthe county in which such cemetery corporation is located, and such countyattorney or district attorney shall commence prosecution against such cemeterycorporation. Any cemetery corporation which fails to register with thesecretaryof state shall be liable for a civil penalty of not to exceed $1,000.

      (b)   Whenever and as often as deemed necessary, the secretaryof state, or an employee designated by the secretary of state, may auditor otherwise examine any cemetery corporation books and accounts. Wheneversuch an audit or examination is so made, the cemetery corporation shallpay such expenses as shall be assessed by the secretary of state pursuantto K.S.A. 75-442.

      History:   L. 1968, ch. 330, § 5; L. 1974, ch. 95, § 1; L. 1978,ch. 76, § 3;L. 1988, ch. 94, § 5; July 1.