(a) There shall be set aside and deposited in the care and maintenance trust fund by the cemetery company, the following percentages for all burial rights sold, which percentage shall apply to:
(1) All such payments received until such time as the amount of the corpus of such trust fund equals the sum of $15,000.00 and thereafter.
(2) All such sums received from completed sales only exclusive of such sums on which deposits had previously been made (1) of this subsection:
A For graves ten (10) percent of all payments received; Provided, however, That no such deposit shall be less than $10.00.
B For mausoleum or columbarium, ten (10) percent of payments received.
C For general endowments care and maintenance of the cemetery, the full amount of sums received.
D For special endowments for a specific lot, grave, or a family mausoleum, memorial marker, or monument, the cemetery may set aside the full amounts received for this individual special care in a separate trust or by a deposit to a savings account in a bank or savings and loan association located within and authorized to do business in the Virgin Islands, provided, however, if the licensee does not set up a separate trust or savings account for the special endowment the full amount thereof shall be deposited into the care and maintenance trust fund as required of general endowments.