(b) An endowment care cemetery is one which has deposited in its endowment care fund the minimum amounts heretofore required by law and shall hereafter have deposited in its endowment care fund at the time of or not later than completion of the initial sale not less than the following amounts for plots sold or disposed of:

1. (1) Either 10 percent of net price or two hundred fifty dollars ($250), whichever is greater, with a required deposit not to exceed ten thousand dollars ($10,000), for each grave.
2. (2) Either 10 percent of net price or one hundred fifty dollars ($150), whichever is greater, with a required deposit not to exceed ten thousand dollars ($10,000), for each niche.
3. (3) Either 10 percent of net price or two hundred fifty dollars ($250), whichever is greater, with a required deposit not to exceed ten thousand dollars ($10,000), for each crypt.
4. (4) Either 10 percent of net price or one hundred fifty dollars ($150), whichever is greater, for the cremated or hydrolyzed remains of each deceased person scattered in the cemetery at a garden or designated open area that is not an interment site subject to paragraph (1).