(a) All cemetery companies shall make and keep accounts and records which shall indicate that they have made the required contributions to the permanent maintenance fund. The burden is upon the cemetery company to maintain the accounts and records.
(b) Unless otherwise approved by the State Board of Embalmers, Funeral Directors, Cemeteries, and Burial Services, all sales contracts and deeds issued by the cemetery company shall be numbered before they are executed by the cemetery company and shall contain those items that the board by rule or order prescribes.
(c) A cemetery company shall maintain records of its interments that shall include without limitation:
(1) The name of the interred or entombed;
(2) The date of interment or entombment; and
(3) The location of interment or entombment.