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306.93 CERTIFIED LETTER.
    Subdivision 1. Contents; filing; fee. Any person, firm, partnership, association, or
corporation which is subject to section 306.761 is required to file, by March 31 if operating
on a calendar year basis and by 90 days after the end of the fiscal year if operating on a fiscal
year basis, either its independently audited financial statement or a certified letter prepared by
a certified public accountant which reviews the permanent care and improvement fund and
construction performance bond of the cemetery, mausoleum, or columbarium. The letter or
audited financial statement must, at a minimum, review whether the amounts in the entity's
permanent care and improvement fund and construction performance bond comply with the
requirements of this chapter. The independently audited financial statement or the certified letter
must be filed with the county auditor of the county in which the cemetery, mausoleum, or
columbarium is situated. There shall be paid to the county auditor a filing fee of $15 for each
certified letter or independently audited financial statement.
    Subd. 2. Penalty. Any person, firm, partnership, association, or corporation knowingly
violating the provisions of this section shall be guilty of a misdemeanor and for a second offense
shall be guilty of a gross misdemeanor.
History: 1988 c 509 s 11