Whoever violates any provision of the Endowed Care Cemetery Act, fails to establish an irrevocable trust fund, encroaches upon the principal of an irrevocable trust, refuses to cooperate in an examination or investigation or violates the provisions of a trust instrument by willfully failing to deposit to a cemetery's trust fund the amounts provided within the time provided by Section 58-17-6 NMSA 1978, or any greater amounts if the trust instrument provides for greater amounts to be deposited, is guilty of a fourth degree felony and shall be sentenced in accordance with the provisions of Section 31-18-15 NMSA 1978.
History: 1953 Comp., § 67-29-16, enacted by Laws 1961, ch. 156, § 16; 1981, ch. 192, § 6; 1993, ch. 210, § 8; 2001, ch. 149, § 16.
ANNOTATIONSThe 2001 amendment, effective July 1, 2001, deleted the Subsection A and B designations and "of 1961, except as provided in Subsection B of this section, is guilty of a petty misdemeanor. Whoever" following "the Endowed Care Cemetery Act"; and substituted "provisions of Section 31-18-15 NMSA 1978" for "Criminal Sentencing Act" at the end of the subsection.
The 1993 amendment, effective June 18, 1993, made stylistic changes in Subsection A and inserted "fails to establish an irrevocable trust fund, encroaches upon the principal of an irrevocable trust, refuses to cooperate in an examination or investigation or" in Subsection B.