Section 46-1-302 - Penalty for failure to file report(a) Any owner or officer of a cemetery company or officer of the trustee of the respective improvement care fund who willfully fails to make the required report, or to file the report of the trustee, required in this chapter, commits a Class A misdemeanor.(b) Upon failure to receive an annual report from any cemetery company when due, the commissioner shall be notified, and shall immediately notify the cemetery company, by registered letter sent to the address found on the cemetery company's registration form, that the annual report has not been received. Failure of the cemetery company to file the annual report within fifteen (15) days after the registered letter is mailed shall constitute prima facie evidence of willful failure to file, and the commissioner has the discretion to order a conditional suspension of the certificate of registration and institute proceedings as set forth in §§ 46-1-311 and 46-1-312.Acts 1927, ch. 75, § 5; Code 1932, § 3927; Acts 1968, ch. 557, § 2; T.C.A. (orig. ed.), § 46-108; Acts 1976, ch. 773, § 6; T.C.A., §§ 46-208, 46-2-108; Acts 1989, ch. 591, §§ 1, 113; 1995, ch. 485, §§ 3, 4; 1997 , ch. 374, § 2; T.C.A. § 46-2-204; Acts 2006, ch. 1012, § 4.