1. It is unlawful for any cemetery authority, or any person on behalf of a cemetery authority, to offer or sell any burial merchandise or services under a prepaid contract unless the cemetery authority has been issued a sellers permit by the Commissioner. 2. Subsection 1 does not apply to cemeteries owned and operated by governmental agencies. 3. A person who offers or sells any burial merchandise or services under a prepaid contract in this state in violation of the provisions of this section is subject to an administrative fine of not more than $1,000 for each violation.
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