A. A record must be kept of every lot owner and every burial in the cemetery showing the date of purchase, date of burial, name of the person buried and of the lot owner, and space in which the burial was made. All sales, trust funds, accounting records, and other records of the licensee must be available at the licensee's principal place of business and must be readily available at all reasonable times for examination by an authorized representative of the board. In addition, the owner of a perpetual care cemetery shall have the records of the perpetual care cemetery examined annually by a licensed public accountant and shall submit a copy of the report to the board.

1. (2) The owner of every cemetery shall have the further right to establish reasonable regulations regarding the type material, design, composition, finish, and specifications of any and all merchandise to be used or installed in the cemetery. Reasonable regulations may further be adopted regarding the installing by the cemetery or others of all merchandise to be installed in the cemetery. These regulations must be posted conspicuously and maintained, subject to inspection, at the usual place for transacting the regular business of the cemetery. No cemetery owner may prevent the use of any merchandise purchased by a lot owner, his representative, agent, or heirs or assigns from any source, if the merchandise meets all cemetery regulations.
2. (3) All regulations established by a cemetery pursuant to this subsection must be submitted to the board for its approval.

B. A record must be kept of each written complaint received, action taken, and disposition of complaint. These records must be available for examination by representatives of the board.

C. (1) The owner of every cemetery shall adopt, and enforce regulations for the use, care, control, management, restriction, and protection of the cemetery and of all parts and subdivisions thereof; for regulating the use of all property within a cemetery; for regulating the introduction and care of plants or shrubs within the grounds; for regulating the conduct of persons and preventing improper assemblages therein; and for all other purposes considered necessary by the owner of the cemetery for the proper conduct of the business of the cemetery and the protection of the premises and the principles on which the cemetery was organized. The owner may amend or abolish such regulations. The regulations must be plainly printed or typewritten, posted conspicuously, and maintained subject to inspection at the usual place for transacting the regular business of the cemetery. However, no cemetery licensed under the provisions of this chapter may adopt any regulation in conflict with any of the provisions of this chapter or in derogation of the contract rights of lot owners.