(b) In addition to the accurate December annual report, other items or documents to be filed shall include, but are not limited to, the following:

1. (1) Annual fee of six hundred dollars ($600) per association;

2. (2)

   1. (A) Membership fees of twenty cents ($0.20) per member based on the number of members as of December 31.
   2. (B) Membership fees are considered to be a component of the annual license fee;
3. (3) Minutes from the annual meeting for the calendar year;
4. (4) Proof of bond in good standing; and
5. (5) New Business 443 Reserves Report, if applicable.

(c)

1. (1) If the report is not received in the office by March 15 of the next calendar year, then the report is delinquent and a one-hundred-dollar-per-day delinquent fee for a maximum period of ten (10) days will be assessed.
2. (2) Should it become necessary for the board’s auditor to travel to the association to procure the report, the board’s office shall recover expenses incurred as a result of the association’s failure to file the report.
3. (3) These expenses shall be paid by the association from the allowable operating expenses and not from the mortuary fund.

(d)

1. (1) The board may grant an extension of time to submit a report for good cause.
2. (2) A burial association or society shall file a request for an extension to the board in writing before the due date of the report.