Georgia Funeral & Cremation Laws

TITLE 43. PROFESSIONS AND BUSINESSES

CHAPTER 18. FUNERAL DIRECTORS AND ESTABLISHMENTS, EMBALMERS, AND CREMATORIES

§ 43-18-1. Definitions As used in this article, the term:

(1) "Alternative container" means any receptacle or enclosure which is of sufficient strength to be used to hold and to transport a dead human body.

(2) "Apprentice" means a person who practices embalming, funeral directing, or both, under the direct supervision of a funeral director, embalmer, or both, in this state.

(3) "Board" means the State Board of Funeral Service.

(4) "Casket" means a container which is designed for the encasement and viewing of a dead human body.

(5) "Cremation" means the reduction of the dead human body to residue by intense heat.

(6) "Crematory" means any place where cremation is performed, other than a hospital, clinic, laboratory, or other facility authorized by the Department of Human Resources for such purposes.

(7) "Direct supervision" means that the embalmer, funeral director, or both, are present overseeing the activities of the apprentice.

(8) "Embalmer" means a person who practices embalming or uses in connection with that person's name the words "embalmer," "licensed embalmer," "undertaker," or "mortician" or offers or holds himself or herself out as offering such services.

(9) "Final disposition" means the final disposal of a dead human body whether it is by, but not limited to, earth interment, above- ground interment, cremation, burial at sea, or delivery to a medical institution for lawful dissection if the medical institution assumes responsibility for disposal.

(10) "Funeral" or "funeral services" means the observances, services, or ceremonies held for dead human bodies.

(11) "Funeral director" means a person who practices funeral directing or uses in connection with that person's name or with a picture of that person the words "funeral director," "licensed funeral director," "undertaker," or "mortician" or offers or holds himself or herself out as offering such services.

(12) "Funeral director in full and continuous charge" means a funeral director who is approved by the board to assume full responsibility for the operations of a particular funeral establishment and who shall ensure that said establishment complies with this article and with all rules promulgated pursuant thereto.

(13) "Funeral establishment" means a place where embalming or funeral directing is practiced and which is open to the public and transacting business relating to funeral services.

(14) "Funeral merchandise" means the goods that may only be sold or offered for sale by a funeral director working in a funeral establishment and includes, but is not limited to, a casket or alternative container, but does not include an outer burial container or cemetery marker.

(15) "Funeral service contract" means a written or oral agreement between a funeral director or funeral establishment and a legally authorized person for the embalming, funeral, or final disposition of a dead human body.

(16) "Legally authorized person" means the deceased's surviving spouse, a son or daughter who is 18 years of age or older; the deceased's parent, a brother or sister who is 18 years of age or older; any other person who is 18 years of age or older and who is in the next degree of kinship to the deceased; the deceased's guardian or personal representative; or a public health officer.

(17) "Outer burial container" means an enclosure into which a casket is placed, including, but not limited to, a vault made of concrete, steel, fiberglass, or copper, a sectional concrete enclosure, a crypt, or a wooden enclosure.

(18) "Practice of embalming" means disinfecting or preserving or attempting to disinfect or preserve dead human bodies by replacing certain body fluids with preserving and disinfecting chemicals.

(19) "Practice of funeral directing" means making or directing, at need or preneed, arrangements for the preparation and transportation of dead human bodies for final disposition and the supervision and direction of all funeral services.

(20) "Retort" means a furnace where dead human bodies are cremated.

(21) "Soliciting" means the making of any uninvited contact with another person by a funeral director or by a funeral director's agent, assistant, employer, or employee for the purpose of the sale of funeral services or merchandise but shall not mean any advertising which is directed to the public in general.

HISTORY: Code 1981, § 43-18-1, enacted by Ga. L. 1990, p. 1372, § 1; Ga. L. 1992, p. 2762, § 1; Ga. L. 2002, p. 641, § 3.

§ 43-18-2. Declaration of policy It is declared that this article shall be deemed an exercise of the health powers of the state for the prevention of the spread of infectious, communicable, and contagious diseases and for the protection of the sanitation, health, and welfare of the people of this state; and that all of this article and the regulations authorized to be made pursuant to it are necessary to effectuate its purpose.

HISTORY: Code 1981, § 43-18-2, enacted by Ga. L. 1990, p. 1372, § 1.

§ 43-18-3. Practicing without complying with article
(a) It shall be unlawful for any person to engage in the practice of embalming or to represent to the public that such person is an embalmer, mortician, or undertaker without first complying with this article.
(b) It shall be unlawful for any person to engage in the business or profession of funeral directing or to represent to the public that such person is a funeral director, undertaker, or mortician without first complying with this article.
(c) Any person who actively engages or participates in any way in the business or profession of funeral directing shall be considered to be practicing as a funeral director and must be a licensed fune ral director under the terms of this article.

HISTORY: Code 1981, § 43-18-3, enacted by Ga. L. 1990, p. 1372, § 1.

§ 43-18-4. Unlicensed practice as constituting public nuisance; injunctions The practice of embalming or funeral directing, as defined in this article, is declared to be a business or profession affecting the public interest and involving the health and safety of the public. Such practice by a person who is not licensed to practice in this state is declared to be a public nuisance; and any citizen of this state, the board, or the appropriate prosecuting attorney where such practice is carried on by such unlicensed person may, on behalf of the public, bring an action in the superior court of the county where such nuisance exists or is carried on to restrain and abate the same. On satisfactory proof to the judge of the superior court that such illegal practice or business of funeral directing or embalming is being carried on, the judge shall issue a temporary injunction against the party or parties operating such practice or business until they have qualified and been licensed under the terms of this article.

HISTORY: Code 1981, § 43-18-4, enacted by Ga. L. 1990, p. 1372, § 1.

§ 43-18-5. Unlawful acts; exemption
(a) It shall be unlawful for any person, firm, or corporation or any officer, agent, or employee of such person, firm, or corporation to practice or hold out to the public that such person, firm, or corporation as practicing embalming or funeral directing, or to act as an embalmer or funeral director, or to assist in so doing as an apprentice, without having complied with this article, or to practice embalming or funeral directing without having paid the fee for license renewal prior to the expiration of that license as provided for in this article.
(b) Any person, firm, or corporation who has control of a funeral establishment or crematory and fails to obtain licensure as required by this article, upon conviction thereof, may be fined not less than $100.00 nor more than $500.00 for each violation. Each day that the funeral establishment or crematory is operated in violation of this article shall be deemed to be a separate and distinct offense.
(c) Any persons representing themselves as an embalmer or funeral director without having first complied with this article shall be deemed and considered guilty of practicing without a license and the use of these terms shall be prima- facie evidence of guilt.
(d) It shall be unlawful for any person, firm, or corporation or any officer, agent, or employee of such person, firm, or corporation engaged in the funeral or crematory business to give, or contract to give, either directly or indirectly, any reward, commission, compensation, or anything of value to any person, firm, or corporatio n for the purpose of, or as an inducement to, such person, firm, or corporation to persuade or induce any person to use or employ such funeral director or embalmer in or about the preparation for burial or conducting the burial of any deceased person.
(e) It shall be unlawful for any funeral director, embalmer, firm, or corporation, or any officer, agent, or employee of such person, firm, or corporation engaged in the funeral business for compensation or otherwise to influence, or attempt to influence, by persuasion, argument, or suggestion, the family or friends of any deceased person as to where the body should or should not be buried.
(f) It shall be unlawful for any funeral establishment, funeral director, or embalmer to refuse to release a dead human body to a legally authorized person upon request of that person, but the release of such body shall not constitute a release of any indebtedness or other claim owed for any services performed on that body by the person or entity releasing that body.
(g) Accredited colleges of funeral service and those otherwise approved by the board are authorized to perform on-campus embalming operations subject to satisfying inspection standards as established by the board. Nothing in this article shall require any person who is currently enrolled full time or part time in a program at an accredited college of funeral service or such other college as provided by rule to be licensed or registered as provided in this article when obtaining practical training in embalming or funeral directing under the supervision of a licensed embalmer, funeral director, or both, at such college or at a funeral establishment; provided, however, that any licensed embalmer, funeral director, or both, who supervise such student shall be responsible for the acts of such student.

HISTORY: Code 1981, § 43-18-5, enacted by Ga. L. 1990, p. 1372, § 1.

§ 43-18-6. Penalty Any person, firm, or corporation or any officer, agent, or employee of such person, firm, or corporation who violates this article shall be guilty of a misdemeanor.

HISTORY: Code 1981, § 43-18-6, enacted by Ga. L. 1990, p. 1372, § 1.

§ 43-18-7. Termination Repealed by Ga. L. 1992, p. 3137, § 15, effective July 1, 1992.

§ 43-18-8. Identification of body or remains of deceased; affidavit required for cremated remains
(a)

(1) The funeral director or person in charge of final disposition of a dead body shall, prior to the interment or cremation of such dead body, affix on the ankle or wrist of the deceased a tag of durable, noncorroding material permanently marked with the name of the deceased, the date of death, the social security number of the deceased, the county and state of death, and the serial number of any prosthesis removed from the dead body by the funeral establishment or crematory.

(2) No funeral director in charge of a crematory shall permit any dead body to be on the premises of the crematory without the dead body being identified as provided by this subsection, except when the body is placed in the retort; and the tag shall be removed from the body and kept in a regular location near the retort during cremation and thereafter placed atop the cremated remains on the inside of the vessel and any liner therein. The vessel containing cremated remains shall be plainly labeled on the outside so as to identify the deceased with the same information, excluding social security number, as is required to be on the tag inside the vessel and so as to identify the name of the person or firm to which such remains are to be delivered or released.

(3) Tags and labels used for purposes of this subsection shall be in such standard forms as prescribed by the board. If the religious faith of the deceased prohibits such means of identification, alternative means of identification of the body may be used.
(b) A crematory may deliver or release cremated remains to a funeral establishment or a legally authorized person. The funeral director in charge of a crematory shall provide to the funeral establishment or legally authorized person to whom cremated remains are delivered or released, at the time of such delivery or release, a written statement, on such standard form as prescribed by the board, signed and verified by such funeral director before a person authorized to administer oaths and attesting that the vessel contains substantially the remains of the deceased identified in accordance with subsection
(a) of this Code section.
(c) No funeral establishment shall accept or take delivery of any cremated remains from any crematory unless the vessel containing such remains is labeled as required by paragraph

(2) of subsection
(a) of this Code section and is accompanied by the affidavit required by subsection
(b) of this Code section, which vessel and affidavit shall be provided by the funeral establishment to a legally authorized person upon delivery or release of the cremated remains.

HISTORY: Code 1981, § 43-18-8, enacted by Ga. L. 1995, p. 839, § 1; Ga. L. 2002, p. 641, § 4. O.C.G.A.

§ 43-18-8

§ 43-18-20. Continuation of board The State Board of Funeral Service existing immediately prior to April 11, 1990, is continued in existence and shall be constituted as provided in this article with the powers, duties, and authority vested in such board by this article.

HISTORY: Code 1981, § 43-18-20, enacted by Ga. L. 1990, p. 1372, § 1.

§ 43-18-21. Composition of board; qualifications of members; vacancies; removal of members
(a) The board shall consist of six members who shall be licensed and practicing funeral directors and embalmers with a minimum of five years as such in this state immediately preceding their appointment and one member who shall have no connection whatsoever with the funeral service industry but who shall have a recognized interest in consumer affairs and in consumer protection concerns.
(b) The members of the board shall be appointed by the Governor for terms of office of six years and all vacancies occurring on the board shall be filled by the Governor. When an appointment is made to fill a vacancy caused by death or resignation of a member, such appointment shall be for the remainder of the unexpired term of the member whose death or resignation caused the vacancy so filled.
(c) A majority of the members of the board may remove any member who misses three or more consecutive regular meetings of the board without a medical reason and may declare that position on the board to be vacant. A member so removed shall not be eligible for reappointment until the expiration of the term of office for which such person was serving. The Governor shall have the power to remove from office any member of the board for willful neglect of duty or for conviction of a crime involving moral turpitude.
(d) Those persons serving as members of the board immediately prior to April 11, 1990, shall continue to serve out the respective terms of office for which they were appointed and until their respective successors are appointed and qualified.

HISTORY: Code 1981, § 43-18-21, enacted by Ga. L. 1990, p. 1372, § 1.

§ 43-18-22. Election of president; meetings; reimbursement of members; conflict of interest
(a) The board shall each year elect from its members a president whose term shall be one year and who shall serve during the period for which elected and until a successor shall be elected.
(b) The board shall meet at least once in each year and more often as the proper and efficient discharge of its duties may require.
(c) Each member of the board shall be reimbursed as provided for in subsection
(f) of Code Section 43-1-2.
(d) No board inspector shall own, operate, or be employed by any funeral establishment or crematory, or perform any services on behalf thereof without prior approval by the board and the division director. However, this shall not prohibit any board member from acting as an inspector as authorized in this article.

HISTORY: Code 1981, § 43-18-22, enacted by Ga. L. 1990, p. 1372, § 1; Ga. L. 2000, p. 1706, § 19.

§ 43-18-23. Powers and duties; rules and regulations; seal For the purpose of better protection of life and health, preventing the spread of contagious, communicable, and infectious diseases, and regulating the practice of embalming and funeral directing and the care and disposition of dead human bodies, the board is authorized:

(1) To prescribe a standard of proficiency as to the qualifications and fitness of those engaged in and who may engage in the practice of embalming or funeral directing and the care and disposition of dead human bodies;

(2) To revoke the license of any embalmer or funeral director for incompetency, conviction of a crime involving moral turpitude, violation of this article, failure to observe the standards of proficiency or rules and regulations promulgated by the board, or any other cause as provided in this article;

(3) To fix and prescribe rules and regulations governing the business or profession of funeral directing and the business or profession of embalming;

(4) To fix and prescribe standards of sanitation to be observed in the embalming of dead human bodies or cremation of dead human bodies;

(5) To regulate and control the business or profession of funeral directing or embalming;

(6) To fix and prescribe minimum standards of general appearance of funeral establishments or crematories;

(7) To adopt a common seal; and

(8) To make and promulgate rules and regulations not inconsistent with the laws of this state for the regulation of such board and for the practice of embalming and funeral directing within this state. All rules and regulations of the board existing immediately prior to April 11, 1990, which are not inconsistent with this article shall continue in effect until repealed, amended, or otherwise changed by the board.

HISTORY: Code 1981, § 43-18-23, enacted by Ga. L. 1990, p. 1372, § 1.

§ 43-18-40. Application for license; examination Any person desiring to engage in the practice of embalming or in the business or practice of funeral directing and who has not been licensed to do so shall make written application to the board through the division director for such license. Such application shall be upon such form and shall be submitted in such manner as shall be prescribed by the board and the applicant shall pay such fee as may be fixed by the board. Before being issued a license to practice funeral directing or embalming in this state, all applicants shall pass an examination approved by the board which tests their qualifications and skill in either funeral directing or embalming, or both, as the case may be; and such examination shall be made in the manner provided for in this article and by the board through rules and regulations.

HISTORY: Code 1981, § 43-18-40, enacted by Ga. L. 1990, p. 1372, § 1; Ga. L. 2000, p. 1706, § 19.

§ 43-18-41. Qualifications of embalmer or funeral director applicants
(a) Each applicant for a license as either an embalmer or a funeral director shall:

(1) Be at least 18 years of age;

(2) Be of good moral character; and

(3) Have graduated from a high school or have earned a general education development certificate.
(b) In addition to the qualifications set out in subsection
(a) of this Code section, an applicant for an embalmer's license shall:

(1) Have graduated from a program at an accredited college of funeral service or such other college as provided by board rule; and

(2) Have completed a minimum of 3,120 hours, pursuant to rules and regulations of the board, of service as an apprentice as provided in Code Sections 43-18-50 through 43-18- 54.
(c) In addition to the qualifications set out in subsection
(a) of this Code section, an applicant for a funeral director's license shall have, prior to the issuance of said license, a valid embalmer's license; shall furnish an affidavit which lists the names of the 50 funerals at which the apprentice assisted as provided in Code Section 43-18-50; and, effective January 1, 1991, must pass a written examination approved by the board which tests knowledge of the law of this state relating to funeral directors.
(d) An individual who has met the educational requirement specified in paragraph

(1) of subsection
(b) of this Code section shall be eligible to take the section of the examination for embalmer relating directly to scholastic training without waiting until such individual meets the additional requirements for licensure specified in paragraph

(2) of said subsection; provided, however, that such individual must submit a proper application and pay the required fees as determined by the board. An applicant for licensure as an embalmer who shall have successfully completed the section of the examination for embalmer relating directly to scholastic training shall have no status as an embalmer until such applicant meets all other requirements for licensure as outlined in this article and has received a license as an embalmer from the board.

HISTORY: Code 1981, § 43-18-41, enacted by Ga. L. 1990, p. 1372, § 1; Ga. L. 1991, p. 94, § 43; Ga. L. 1992, p. 2762, § 2; Ga. L. 1998, p. 1322, § 1.

§ 43-18-42. Reciprocity; examination upon meeting qualifications
(a) The board may, in its discretion and in accordance with regulations adopted by the board, grant to any person licensed in another state, territory, country, or District of Columbia full privileges to engage in equivalent practice authorized by this article without taking a national examination if:

(1) (A) On or after January 1, 1991, such person successfully passes a written examination approved by the board which tests knowledge of the law of this state relating to funeral directors; and (B) Such person satisfied in another state, territory, country, or District of Columbia the requirements for licensure which are:
(i) In effect in Georgia on the date of application; or (ii) Substantially equal to the requirements for a similar license in Georgia; or

(2) Such person seeking a license pursuant to this Code section has engaged in the active practice of funeral service as a licensed funeral director and embalmer for three years immediately preceding his or her application for a license in Georgia.
(b) Nothing in this Code section shall be construed to prevent an applicant denied pursuant to this Code section from taking the examination for licensure pursuant to this article if that applicant otherwise meets the qualifications set out in Code Section 43-18- 41.

HISTORY: Code 1981, § 43-18-42, enacted by Ga. L. 1990, p. 1372, § 1; Ga. L. 2007, p. 552, § 1/HB 90.

§ 43-18-43. Biennial renewal of licenses
(a) Each license issued by the board shall expire biennially.
(b) If the licensee desires a renewal of such license, the board shall grant and issue the same without further examination upon application therefor and upon the payment of a renewal fee to be fixed by the board.

HISTORY: Code 1981, § 43-18-43, enacted by Ga. L. 1990, p. 1372, § 1.

§ 43-18-44. Display of renewal license, wall certificate, or apprentice registration in office or place of business Each person or establishment who receives a renewal license, wall certificate, or apprentice registration under this article shall display such renewal license, wall certificate, or apprentice registration in a conspicuous place in that person's or establishment's principal office or place of business.

HISTORY: Code 1981, § 43-18-44, enacted by Ga. L. 1990, p. 1372, § 1. All funeral director and embalmer licenses and apprentice registrations issued under this article shall apply only to the person receiving same and shall not be transferred or assigned.

HISTORY: Code 1981, § 43-18-45, enacted by Ga. L. 1990, p. 1372, § 1.

§ 43-18-46. Grounds for denial or revocation of license or registration; other discipline In addition to the authority provided in Code Section 43-1-19, the board may refuse to grant a license to operate a funeral establishment or to practice embalming or funeral directing, may refuse to grant a registration to serve as an apprentice, or may revoke, suspend, fine, or otherwise discipline a licensee or registrant upon any of the following grounds:

(1) The employment of fraud or deception in applying for a license or registration or in passing the examination provided for in this article;

(2) Issuance of a license or registration through error;

(3) Conviction of a crime involving moral turpitude;

(4) The practice of embalming or funeral directing under a false name or the impersonation of another embalmer, funeral director, or apprentice of a like or different name;

(5) The making of a false statement or representation regarding the qualifications, training, or experience of any applicant;

(6) The making of a misrepresentation of any kind regarding any funeral merchandise;

(7) Directly or indirectly, by gifts or otherwise, committing the offense of buying business or paying a commission or making gifts, directly or indirectly, for the purpose of securing business to any physician or hospital, or to any institution where death occurs, or to any hospital superintendent, nurse, intern, or employee of any hospital, nursing home, or other institution where death occurs; or to any coroner or other government official;

(8) Gross or willful malpractice or gross neglect in the practice of embalming, funeral directing, or cremating;

(9) Signing a death certificate as having embalmed or prepared a body for burial or preservation when in fact someone else performed such embalming or preparation;

(10) Interfering, either directly or indirectly, with a licensed embalmer or funeral director having legal charge of a dead human body;

(11) Using any statements that mislead or deceive the public including, but not limited to, false or misleading statements regarding a legal or cemetery requirement, funeral merchandise, funeral services, or in the operation of a funeral establishment;

(12) Failing to fulfill the terms of a funeral service contract;

(13) Disregarding a decedent's dignity, right to privacy, or right to confidentiality unless compelled by law to do otherwise;

(14) Using profane, indecent, or obscene language in the presence of a dead human body, or within the immediate hearing of the family or relatives of a deceased, whose body has not yet been interred or otherwise disposed;

(15) Failing to turn assigned benefits in excess of charges incurred over to the assignee of the deceased within ten working days of receipt of the assigned funds;

(16) Refusing to surrender promptly the custody of a dead human body upon the express order of the person lawfully entitled to the custody;

(17) Failing to have the charges rendered to be in compliance with those listed in the funeral establishment general price list, the casket price list, the outer burial container list, or the funeral service contract price list;

(18) Aiding or abetting an unlicensed person to practice under this artic le;

(19) Promoting or participating in a burial society, burial association, burial certificate plan, or burial membership plan;

(20) Soliciting, as defined in paragraph

(21) of Code Section 43-18-1;

(21) Presenting a false certification of work done by an apprentice or as an apprentice;

(22) Willfully violating any state law or regulation; Federal Trade Commission law or regulation; Occupational Safety and Health Administration law or regulation; Department of Human Resources law or regulation; Environmental Protection Agency law or regulation; or municipal or county ordinance or regulation that affects the handling, custody, care, or transportation of dead human bodies, including, but not limited to, the disposal of equipment, residual fluids, or medical wastes;

(23) Knowingly making any misleading, deceptive, untrue, or fraudulent representation in the practice of funeral directing or embalming or in any document connected therewith;

(24) Discriminating in the provision of services because of race, creed, color, religion, gender, or national origin;

(25) Failing to safeguard all personal properties that were obtained from dead human remains and failing to dispose of same as directed by a legally authorized person;

(26) Failing to refund moneys due as a result of overpayment by an insurance company or other third party;

(27) Engaging in any unprofessional, immoral, unethical, deceptive, or deleterious conduct or practice harmful to the public, which conduct or practice materially affects the fitness of the licensee or registrant to practice in the funeral business, or is of a nature likely to jeopardize the interest of the general public, which conduct or practice need not have resulted in actual injury to any person or be directly related to the practice of funeral directing or embalming but shows that the person has committed any act or omission which is indicative of bad moral character or untrustworthiness; unprofessional conduct shall also include any departure from or failure to conform to the minimal reasonable standards of acceptable and prevailing practice of funeral services;

(28) Engaging in any practice whereby a person who is both a funeral director and a coroner or who is both a funeral director and a minister presents that person as a funeral director to a legally authorized person when death is imminent or after death occurs prior to when the legally authorized person selects a funeral director or funeral establishment which will handle the dead human body;

(29) Practicing embalming or funeral directing or operating a funeral establishment or crematory prior to the board's having approved an application for licensure; or

(30) Failing to satisfy the funeral director in full and continuous charge requirements as set out in Code Section 43-18-71 or funeral establishment requirements as set out in Code Section 43-18-70.

HISTORY: Code 1981, § 43-18-46, enacted by Ga. L. 1990, p. 1372, § 1; Ga. L. 1991, p. 94, § 43.

§ 43-18-47. Revocation hearing; service on licensee or applicant; revocation or restriction of license or registration
(a) Upon the presentation before the board of any of the grounds enumerated in Code Section 43-18-46 or elsewhere in this article for revoking a license or registration, it shall be the duty of the board to cause written notice of the time and place of hearing upon the charge preferred, together with a copy of the charge, to be served upon the licensee or applicant for license, as the case may be, 20 days before the hearing.
(b) The board shall conduct such hearing in accordance with Chapter 13 of Title 50, the "Georgia Administrative Procedure Act."
(c) The board may, upon satisfactory proof that a licensee or registrant has been guilty of any of the offenses enumerated in Code Section 43-18-46 or elsewhere in this article revoke a license or registration or may limit or restrict a license or registration upon a majority vote of the board after a hearing thereon.

HISTORY: Code 1981, § 43-18-47, enacted by Ga. L. 1990, p. 1372, § 1.

§ 43-18-48. Refusal to grant license or registration The board may refuse to grant a license or registration. Refusal to grant a license or registration shall not be deemed to be a contested case under Chapter 13 of Title 50, the "Georgia Administrative Procedure Act."

HISTORY: Code 1981, § 43-18-48, enacted by Ga. L. 1990, p. 1372, § 1.

§ 43-18-49. Reinstatement of revoked license At any time after the final termination of the proceeding revoking a license, the board may, by a majority vote, issue a new license to a person affected restoring and conferring all the rights and privileges of and pertaining to the practice of embalming or funeral directing, as defined and regulated by this article. Any person desiring a new license shall be held to the same requirements as are persons who have not previously been licensed as such in this state.

HISTORY: Code 1981, § 43-18-49, enacted by Ga. L. 1990, p. 1372, § 1.

§ 43-18-50. Application for funeral service apprenticeship; period of apprenticeship
(a) Every person desiring to serve as an apprentice shall make application as a funeral service apprentice to the board upon a form provided by the board. The applicant must be at least 18 years of age and have either graduated from high school or have a general educational development certificate. The apprenticeship shall be served at an approved establishment and under the direct supervision of a funeral director, embalmer, or both. The application must be verified by oath of applicant and be accompanied by a fee to be established by the board. The application shall be submitted to the board and may be accepted or rejected by a majority of the board.
(b) An apprenticeship shall be approved for a specific establishment and under a specific supervising funeral director, embalmer, or both. Any change in establishment or supervising funeral director, embalmer, or both shall terminate that apprenticeship and shall require submission of a new application.
(c) The total period of apprenticeship shall be 3,120 hours and must be served in a minimum of 18 months, but the minimum period shall be in addition to the time required to graduate from a college of funeral service or other college pursuant to paragraph

(1) of subsection
(b) of Code Section 43-18-41.

HISTORY: Code 1981, § 43-18-50, enacted by Ga. L. 1990, p. 1372, § 1; Ga. L. 1994, p. 97, § 43; Ga. L. 1998, p. 1322, § 2.

§ 43-18-51. Renewal of registration of apprenticeship A registration of apprenticeship shall be renewable biennially upon payment of the renewal fee as provided by the board but shall not be renewed more than two times. Failure to renew a registration shall be the same as a revocation and such apprentice may be reregistered as provided in Code Section 43-18-54. The hours served after a registration has been revoked will not be carried forth into any subsequent apprenticeship period.

HISTORY: Code 1981, § 43-18-51, enacted by Ga. L. 1990, p. 1372, § 1; Ga. L. 1991, p. 94, § 43; Ga. L. 1992, p. 2762, § 3; Ga. L. 1998, p. 1322, § 3.

§ 43-18-52. Supervision and control of apprentices; reporting hours served All apprentices shall be under the supervision and control of the board and shall upon application for licensure submit to the board proof of having served the required number of hours on forms provided by the board. After completing the 3,120 hours for apprenticeship within the specified period, they shall send the last report to the board regardless of the date. The information contained in the report shall be certified as correct by the funeral director in full and continuous charge and by the supervising funeral director and embalmer.

HISTORY: Code 1981, § 43-18-52, enacted by Ga. L. 1990, p. 1372, § 1; Ga. L. 1998, p. 1322, § 3.

§ 43-18-53. Leaves of absence during apprenticeship
(a) The board may grant leaves of absence for good cause, and grant extensions thereof to apprentices registered under the provisions of this article. However, no credit shall be given for the period during which the apprentice is on such leave, and no more than an aggregate of four years of such leave shall be granted to any person. Application for leave of absence and for extension thereof shall be made by the apprentice upon a form provided by the board.
(b) Upon the termination of a leave of absence or of any extension thereof, if the apprentice resumes the apprenticeship at the same establishment and under the same funeral director in full and continuous charge and under the same funeral director, embalmer, or both, the apprentice shall report to the board the fact of having so resumed the duties as an apprentice. Such notice must be certified to by each of the aforementioned funeral directors and embalmers. An apprentice who fails to provide such notice within 30 days after the end of the leave of absence may not enter those hours on the apprenticeship report form.
(c) Upon the termination of a leave of absence or of any extension thereof, if the apprentice seeks to serve at a different facility or under different personnel, a new application and fee must be submitted.

HISTORY: Code 1981, § 43-18-53, enacted by Ga. L. 1990, p. 1372, § 1.

§ 43-18-54. Refusal to grant apprenticeship registration; grounds for suspension, revocation, limitation of, or refusal to renew registration; reregistration
(a) Refusal to grant an apprenticeship registration shall not be deemed to be a contested case under Chapter 13 of Title 50, the "Georgia Administrative Procedure Act."
(b) The board shall be authorized to suspend, revoke, limit, or refuse to renew a registration of apprenticeship, after notice and hearing pursuant to Chapter 13 of Title 50, the "Georgia Administrative Procedure Act," upon a finding by a majority of the board of any of the following:

(1) Engaging in any unprofessional, immoral, unethical, deceptive, or deleterious conduct or practice harmful to the public, which conduct or practice materially affects the fitness of the apprentice to practice in the funeral business, or is of a nature likely to jeopardize the interest of the public, which conduct or practice need not have resulted in actual injury to any person or be directly related to the practice of funeral directing or embalming but shows that the apprentice has committed any act or omission which is indicative of bad moral character or untrustworthiness; unprofessional conduct shall also include any departure from, or failure to conform to, the minimal reasonable standards of acceptable and prevailing practice of funeral services;

(2) Being on duty as an apprentice while under the influence of alcohol or illegal drugs;

(3) Being unable to practice with reasonable skill and safety to the public by reason of a physical or mental condition;

(4) Being convicted of a felony or of any crime involving moral turpitude in the courts of this state or any other state, territory, or country, or in the courts of the United States, regardless of whether first offender treatment without an adjudication of guilt was given or whether an adjudication of guilty or sentence was otherwise withheld or not entered on the charge. As used in this paragraph, the term "conviction" shall include a finding or verdict of guilt or plea of guilty or probation relating to first time offenders; and "felony" shall include any offense which, if committed in this state, would be deemed a felony;

(5) Disobeying proper orders or instructions of that apprentice's supervising embalmer, funeral director, or both;

(6) Violating any provision of this article or rule or regulation of the board made pursuant to this article; or

(7) Practicing fraud or misrepresentation in obtaining a certificate of registration as an apprentice or knowingly making misleading, deceptive, untrue, or fraudulent representations in the practice of funeral service or on any document connected therewith while registered as an apprentice.
(c) An apprentice who has failed to renew that person's registration or who has had that person's registration suspended or revoked may, within one year after such expiration, suspension, or revocation, make application for registration but no more than two such applications may be approved by the board. An applicant for reregistration whose previous apprenticeship was revoked for failure to renew may be granted full credit for the time previously served prior to expiration. An applicant for reregistration whose previous apprenticeship was suspended or revoked upon any of the grounds set forth in subsection
(b) of this Code section, however, may be granted credit for no more than 75 percent of the time previously served prior to the disciplinary action. In all other cases regarding applicants for reregistration, the board may, when the circumstances warrant, allow an apprentice credit under a reregistration for time actually served under a previous registration.

HISTORY: Code 1981, § 43-18-54, enacted by Ga. L. 1990, p. 1372, § 1; Ga. L. 1992, p. 2762, § 4.

§ 43-18-55. Continuing education requirements for embalmers
(a) The board shall be authorized to require persons seeking renewal of an embalmer's license under this chapter to complete board approved continuing education of not less than ten hours biennially. The board shall be authorized to approve courses offered by institutions of higher learning, specialty societies, or professional organizations or by others the board deems appropriate.
(b) The board shall be authorized to waive the continuing education requirement in cases of hardship, disability, illness, or under other such circumstances as the board deems appropriate.
(c) The continuing education requirement pursuant to this Code section shall be waived for persons who hold an inactive license or for licensed individuals over the age of 65.
(d) An embalmer who is also a licensed funeral director and who completes the continuing education requirements for funeral directors pursuant to Code Section 43-18- 56 shall not be required to complete additional continuing education requirements pursuant to this Code section.
(e) The board shall be authorized to promulgate rules and regulations to implement and ensure compliance with the requirements of this Code section.
(f) This Code section shall apply to each licensing renewal cycle which begins after the 1996 renewal.

HISTORY: Code 1981, § 43-18-55, enacted by Ga. L. 1995, p. 853, § 1; Ga. L. 1996, p. 6, § 43.

§ 43-18-56. Continuing education requirements for funeral directors
(a) The board shall be authorized to require persons seeking renewal of a funeral director's license under this chapter to complete board approved continuing education of not less than ten hours biennially. The board shall be authorized to approve courses offered by institutions of higher learning, specialty societies, or professional organizations or by others the board deems appropriate.
(b) The board shall be authorized to waive the continuing education requirement in cases of hardship, disability, illness, or under other such circumstances as the board deems appropriate.
(c) The continuing education requirement pursuant to this Code section shall be waived for persons who hold an inactive license or for licensed individuals over the age of 65.
(d) A funeral director who is also a licensed embalmer and who completes the continuing education requirements established for embalmers pursuant to Code Section 43-18-55 shall not be required to complete additional continuing education requirements pursuant to this Code section.
(e) The board shall be authorized to promulgate rules and regulations to implement and ensure compliance with the requirements of this Code section.
(f) This Code section shall apply to each licensing renewal cycle which begins after the 1996 renewal.

HISTORY: Code 1981, § 43-18-56, enacted by Ga. L. 1995, p. 853, § 1; Ga. L. 1996, p. 6, § 43.

§ 43-18-70. Practice at licensed funeral establishment or crematory; facilities; living quarters
(a) No embalmer or funeral director shall engage in the practice of embalming or funeral directing at a funeral establishment or crematory which is not licensed by the board.
(b) A funeral establishment must be at a specified street address or location and must have the following minimum facilities and equipment:

(1) A room with adequate seating for a minimum of 30 people in which funeral services may be conducted;

(2) A preparation room equipped with a nonporous, sanitary floor and walls, and necessary drainage and ventilation and containing necessary instruments and supplies for the preparation and embalming of dead human bodies;

(3) A display room containing actual caskets or models, mock- ups, or sections of caskets or similar items if all such caskets are available and in stock for purchase at the establishment or can be delivered within 24 hours. Each funeral establishment shall maintain on the premises at each of its locations an adequate stock of funeral caskets which shall not be less than eight and which shall meet such other criteria as necessary to protect the public;

(4) At least one operable motor hearse which is either owned or leased by the establishment and which has a current Georgia registration; and

(5) At least one church truck.
(c) The board may adopt and enforce such rules as may be reasonable and proper to define such necessary drainage, ventilation, and sanitary flooring and walls and necessary and suitable instruments, supplies, and merchandise in a funeral establishment.
(d) If the funeral director resides in the funeral establishment to be accessible to the community for purposes of satisfying the requirements of funeral director in full and continuous charge, the living quarters in the funeral establishment must include at a minimum furnished sleeping quarters, cooking, refrigerating, and bathing facilities.

HISTORY: Code 1981, § 43-18-70, enacted by Ga. L. 1990, p. 1372, § 1; Ga. L. 2007, p. 552, § 2/HB 90.

§ 43-18-71. Funeral establishments and crematories to be licensed and to employ licensed funeral director; display of name and license of funeral director
(a) It shall be unlawful for any person, firm, corporation, or association to operate a funeral establishment or crematory engaged in the business of funeral directing or embalming or cremating without first obtaining a license from the board in accordance with this article. The board shall not issue a license to any funeral establishment or crematory unless such funeral establishment or crematory shall employ the service of a funeral director licensed in accordance with this article, who shall be in full and continuous charge of the establishment and who is a resident of this state. There shall be conspicuously displayed in each funeral establishment and crematory the name and license of the funeral director in full and continuous charge. A funeral director who is in full and continuous charge shall:

(1) Assume full responsibility for the supervision and operation of the funeral establishment for which that person has been designated as funeral director;

(2) Act as funeral director for only one funeral establishment; and

(3) Spend a minimum of 40 hours per week in the employ and operation of the establishment and be accessible and available to the community.
(b) When there is a change in the funeral director in full and continuous charge, such change shall be reported to the board in writing within five days of the effective date of such change. The board may request the new funeral director in full and continuous charge and owner to appear before the board to determine if the requirements for a funeral director in full and continuous charge have been met.

HISTORY: Code 1981, § 43-18-71, enacted by Ga. L. 1990, p. 1372, § 1; Ga. L. 1992, p. 2762, § 5.

§ 43-18-72. Crematories to be licensed; equipment, facilities, and personnel; application; reports; limitation of single body in retort
(a) It shall be unlawful for any person, firm, corporation, or association to operate a crematory without first obtaining a separate license for such purpose from the board in accordance with this article. The crematory must be at a specific address or location and must have the following minimum equipment, facilities, and personnel:

(1) A room with seating for a minimum of 30 people in which funeral services may be conducted;

(2) A display room containing an adequate supply of urns;

(3) Rolling stock consisting of at least one operable motor hearse either owned or leased by said firm with current Georgia registration;

(4) At least one operable retort for cremation;

(5) At least one operable processing station for grinding of cremated remains; and

(6) At least one church truck; provided, however, that the provisions of paragraphs

(1),

(2), and

(6) of this subsection shall not apply to crematories which provide cremation services only to other funeral establishments.
(b) The board may adopt and enforce such rules as may be reasonable and necessary to provide for the sanitary disposal of dead human bodies and prevent the spread of disease and to protect the health, safety, and welfare of the people of this state.
(c) Application for licensure of a crematory shall be made upon a form approved by the board and shall be accompanied by an application fee. No license shall be issued unless the facility meets all the requirements set forth by the board.
(d) The board shall adopt rules requiring each crematory to submit periodic reports to the board in a standard form which include the names of persons cremated and the types of containers used.
(e) No more than one dead human body shall be placed in a retort at one time unless written permission has been received from the person possessing legal responsibility for the disposition of the dead human body.
(f) Nothing in this article shall require a funeral establishment for which a valid license to operate is in effect on May 9, 2002, to have a separate license for a crematory until on and after the renewal date of such license to operate a funeral establishment which first occurs after May 9, 2002, but such establishment must comply with all the minimum equipment and facilities requirements and all other statutes, rules, and regulations relating to crematories.

HISTORY: Code 1981, § 43-18-72, enacted by Ga. L. 1990, p. 1372, § 1; Ga. L. 1992, p. 2762, § 5A; Ga. L. 1998, p. 1322, § 4; Ga. L. 2002, p. 641, § 5.

§ 43-18-73. Renewal of licenses for the operation of funeral establishments and crematories; changes in ownership
(a) Licenses for the operation of funeral establishments and of crematories shall expire biennially unless the owner or proprietor of a licensed funeral establishment or crematory applies to the board to renew the license prior to its expiration. The application shall show the name of the funeral establishment or crematory; the names and addresses of all owners or, if the owner is a corporation, the names and addresses of all officers and directors of the corporation; and the names of all licensed embalmers and funeral directors who own or are employed by such funeral establishment or crematory or are otherwise connected therewith, together with the date of issue and the number of the license of each registered embalmer and funeral director as required. If the renewal fee prescribed by the board has been paid and the funeral establishment or crematory meets the other requirements of this article, the board shall issue a license; otherwise it shall be unlawful for any funeral establishment or crematory to operate in this state. Nothing in this Code section shall be construed to require a crematory to employ an embalmer in order to be licensed.
(b) Whenever there is a change in ownership of a funeral establishment or crematory, the board shall be notified within 15 days prior to the proposed change upon a form provided by the board.

HISTORY: Code 1981, § 43-18-73, enacted by Ga. L. 1990, p. 1372, § 1.

§ 43-18-74. Transferability of licenses Licenses for funeral establishments or crematories shall be issued to such enterprises at their location at the time of issuance. Such license shall not be transferable to another location.

HISTORY: Code 1981, § 43-18-74, enacted by Ga. L. 1990, p. 1372, § 1.

§ 43-18-75. Inspections; suspension or revocation of license; other disciplinary actions
(a) The board shall provide for inspections from time to time, but not less frequently than annually, of the premises of funeral establishments and crematories for purposes of ensuring compliance with the provisions of this article and any rules or regulations issued pursuant thereto, and every such firm shall submit to such inspections. The board is authorized to contract with any one or more county boards of health, and each county board of health is authorized to contract with the board, for the provision of inspection services on behalf of the board for purposes of this subsection.
(b) The license of any funeral establishment or crematory may be suspended, revoked, or put on probation, or fines may be imposed by the board if the evidence produced before it indicates that the establishment or crematory has violated any of the provisions of this article or any rules or regulations issued pursuant thereto. The board shall comply with Chapter 13 of Title 50, the "Georgia Administrative Procedure Act," in relation to such hearing; and the licensee shall have the right to appeal any decision of the board in accordance with Chapter 13 of Title 50, the "Georgia Administrative Procedure Act."

HISTORY: Code 1981, § 43-18-75, enacted by Ga. L. 1990, p. 1372, § 1; Ga. L. 2002, p. 641, § 6.

§ 43-18-76. Fine schedule for violation of minimum standards The board may establish a fine schedule for violation of minimum standards which the board determines to be a threat to the health, safety, or welfare of the public. A determination of such a violation shall not be deemed to be a contested case under Chapter 13 of Title 50, the "Georgia Administrative Procedure Act."

HISTORY: Code 1981, § 43-18-76, enacted by Ga. L. 1990, p. 1372, § 1.

§ 43-18-77. Funeral establishment or crematory temporarily without services of funeral director In the event that a funeral establishment or crematory is temporarily without the services of a funeral director in full and continuous charge, upon notice by the funeral establishment or crematory to the board within five days following the last day of service by such funeral director, the board shall grant the funeral establishment or crematory a 90 day grace period in which to have a funeral director in full and continuous charge approved by the board before any action may be taken by the board to revoke or terminate the establishment's or crematory's license. The board may, in its discretion, upon application by the funeral establishment or crematory, grant one additional 90 day grace period upon showing of good cause. Grace periods totaling not more than 180 days may be granted during any two-year period beginning the first day on which the grace period was granted. Failure to have a funeral director in full and continuous charge shall be grounds for the revocation or suspension of any license, after notice and hearing.

HISTORY: Code 1981, § 43-18-77, enacted by Ga. L. 1990, p. 1372, § 1; Ga. L. 2002, p. 415, § 43.

§ 43-18-78. Temporary destruction of licensed funeral establishment or crematory; use of temporary location during grace period In the event any funeral establishment or crematory is temporarily destroyed by fire, flood, or other natural catastrophe, upon notice by the funeral establishment or crematory to the board within five days following the destruction, the board may grant the funeral establishment or crematory a 90 day grace period to use a board approved temporary location while reconstructing the previous location, provided the funeral establishment or crematory complies with all other provisions of this article and the rules of the board. The board may, in its discretion, upon application by the funeral establishment or crematory, grant additional 90 day grace periods upon showing of good cause.

HISTORY: Code 1981, § 43-18-78, enacted by Ga. L. 1990, p. 1372, § 1. 43-18-79. Death of license holder No funeral establishment license shall terminate upon the death of the holder thereof but shall pass to the legal representative of the deceased or, if there is no legal representative, to the widow of the deceased who may continue to operate the establishment for the unexpired time of the license.

HISTORY: Code 1981, § 43-18-79, enacted by Ga. L. 1992, p. 2762, § 6. §

§ 43-18-90 through 43-18-108. Reserved. Repealed by Ga. L. 2000, p. 882, § 4, effective July 1, 2000. The statutory materials reprinted or quoted verbatim on the following pages are taken from the Official Code of Georgia Annotated, Copyright 1984, 1988, 1991, 1994, 1999, 2002, 2005, 2006, 2007 by the State of Georgia, and are reprinted with the permission of the State of Georgia. All rights reserved.

 

Legislation Clerk's Office Members Committees Meetings Home Senate

 

HB 1609 - Cemetery and Funeral Services Act of 2000; new chapter Murphy, Thomas B (18th) Mosley, George H (171st) Dixon, Harry D (168th)

Coleman, Terry L (142nd) Hudson, Newt (156th) Smith, Tommy (169th)

Status Summary HC: Ind SC: F&PU FR: 02/25/00 LA: 03/07/00 S - Read 1st Time (CS ) First Reader Summary A BILL to amend Title 10 of the Official Code of Georgia Annotated, relating to commerce, so as to insert the "Georgia Cemetery and Funeral Services Act of 2000"; to amend extensively the "Georgia Cemetery Act of 1983"; and for other purposes.

61

House Action Senate 2/25/00 Read 1st Time 3/7/00 2/28/00 Read 2nd Time 3/1/00 Favorably Reported Sub Committee Amend/Sub 3/6/00 Read 3rd Time 3/6/00 Passed/Adopted CS Comm/Floor Amend/Sub Version by LC Number LC 22 4008 As Introduced

LC 27 1185S H - Favorably Reported (Sub)

 

HB 1609 LC 27 1185S ______________________________ offers the following substitute to HB 1609: A BILL TO BE ENTITLED AN ACT
1- 1 To amend Title 10 of the Official Code of Georgia Annotated,
1- 2 relating to commerce, so as to insert the "Georgia Cemetery
1- 3 and Funeral Services Act of 2000"; to amend extensively the
1- 4 "Georgia Cemetery Act of 1983"; to revise and provide
1- 5 additional definitions; to change provisions relating to
1- 6 registration of owners of cemeteries; to provide for
1- 7 registration of burial or funeral merchandise dealers and
1- 8 preneed dealers; to provide for applications for
1- 9 registration and their form, contents, verification, and
1-10 filing fees; to provide for notice that land designated as a
1-11 cemetery shall not be conveyed or encumbered without prior
1-12 approval; to provide for duties of the Secretary of State
1-13 regarding applications for registration; to provide for
1-14 exemptions and exceptions; to change provisions relating to
1-15 trust funds for perpetual care; to change provisions
1-16 relating to investment of assets of such funds and income
1-17 from such funds; to provide for joint and several liability
1-18 for deficiencies in such trust funds in certain
1-19 circumstances; to change provisions relating to escrow
1-20 accounts for burial and funeral merchandise and preneed
1-21 sales; to provide for deposits into such accounts upon
1-22 shortfall; to provide for joint and several liability for
1-23 deficiencies in such escrow accounts in certain
1-24 circumstances; to regulate preneed sales agents; to provide
1-25 for registration of preneed sales agents; to provide for
1-26 qualifications and affiliations of preneed sales agents; to
1-27 provide for a registration application and its contents,
1-28 form, and filing fee; to provide for renewal of
1-29 registration; to change provisions relating to prohibiting a
1-30 person from employment with a cemetery or preneed dealer; to
1-31 delete a fee for intent to transfer of ownership of a
1-32 cemetery; to change provisions relating to the minimum size
1-33 for a cemetery; to change provisions relating to denying,
1-34 suspending, or revoking a registration of a cemetery owner;
1-35 to change provisions relating to penalties for late filing
1-36 of an application for renewal registration; to change
1-37 provisions relating to reports concerning perpetual care

-1-

2- 1 trust funds and preneed escrow accounts; to change
2- 2 provisions relating to rules and regulations of the
2- 3 Secretary of State; to change provisions relating to audit
2- 4 expenses; to provide for copies of rules and regulations of
2- 5 cemeteries; to change provisions prohibiting certain actions
2- 6 by persons selling preneed merchandise, burial rights, and
2- 7 burial or funeral merchandise; to prohibit certain actions
2- 8 of cemetery owners relating to the sale or installation of a
2- 9 monument; to prohibit certain fees; to require compliance
2-10 with "The Georgia Retail Installment and Home Solicitation
2-11 Sales Act" for certain installment sales; to provide for
2-12 transfer of contract rights for purchasers of preneed
2-13 merchandise; to require registrants who sell burial rights,
2-14 merchandise, or services to provide certain information and
2-15 disclosures to customers and provide an approved written
2-16 contract with specified provisions; to change provisions
2-17 relating to certain penalties; to provide for the recovery
2-18 of interest and attorney's fees in certain actions; to
2-19 regulate preconstruction or predevelopment sale of burial
2-20 rights; to provide for refunds in certain circumstances; to
2-21 provide for preconstruction trust funds; to provide for
2-22 completion of mausoleum sections or columbaria by the
2-23 trustee in certain circumstances; to provide for an annual
2-24 statement of trust funds' activity; to provide for minimum
2-25 standards for interment; to amend Code Section 33-8-1 of the
2-26 Official Code of Georgia, relating to fees and taxes paid to
2-27 the Commissioner of Insurance, so as to delete a fee paid
2-28 for certificate of authority to operate as a preneed funeral
2-29 service company; to amend Chapter 18 of Title 43 of the
2-30 Official Code of Georgia Annotated, relating to funeral
2-31 directors and embalmers, so as to repeal provisions relating
2-32 to contracts for preneed funeral services; to amend Chapter
2-33 3 of Title 44 of the Official Code of Georgia Annotated,
2-34 relating to regulation of specialized land transactions, so
2-35 as to move provisions relating to cemeteries to Title 10; to
2-36 amend Chapter 12 of Title 44 of the Official Code of Georgia
2-37 Annotated, relating to rights in personalty, so as to change
2-38 a cross-reference in compliance with other changes in this
2-39 Act; to repeal conflicting laws; and for other purposes.

2-40 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:

2-41 SECTION 1.
2-42 Title 10 of the Official Code of Georgia Annotated, relating
2-43 to commerce, is amended by inserting a new chapter to be
2-44 designated Chapter 14 to read as follows:

-2-

3- 1 44-3-130 10-14-1.
3- 2 This article shall be known as and may be cited as the
3- 3 'Georgia Cemetery and Funeral Services Act of 1983 2000.'
3- 4 10-14-2.
3- 5 (a) The legislature recognizes that purchasers of preneed
3- 6 burial rights, funeral or burial merchandise, or funeral
3- 7 services or burial services may suffer serious economic
3- 8 harm if purchase money is not set aside for future use as
3- 9 intended by the purchaser and that the failure to maintain
3-10 cemetery grounds properly may cause significant emotional
3-11 distress. Therefore, it is necessary in the interest of
3-12 the public welfare to regulate preneed dealers, licensees,
3-13 registrants, and cemetery companies in this state.
3-14 However, restrictions shall be imposed only to the extent
3-15 necessary to protect the public from significant or
3-16 discernible harm or damage and not in a manner which will
3-17 unreasonably affect the competitive market.
3-18 (b) Subject to certain interests of society, the
3-19 legislature finds that every competent adult has the right
3-20 to control the decisions relating to his or her own
3-21 funeral arrangements. Accordingly, unless otherwise
3-22 stated in this chapter, it is the legislature's express
3-23 intent that nothing contained in this chapter should be
3-24 construed or interpreted in any manner as to subject
3-25 preneed contract purchasers to federal income taxation
3-26 under the grantor trust rules contained in Sections 671 et
3-27 seq. of the Internal Revenue Code of 1986, as amended.
3-28 (c) Nothing herein is intended to prohibit or restrict the
3-29 sale or purchase of life insurance as a funding vehicle
3-30 for preneed contracts under this chapter, nor to change
3-31 the state of the law prior to July 1, 2000, with respect
3-32 to prohibiting or restricting the sale or purchase of life
3-33 insurance as a funding vehicle for preneed contracts under
3-34 this chapter.
3-35 44-3-131 10-14-3.
3-36 As used in this article chapter, the term:
3-37 (1) 'Affiliate' means a person who directly or
3-38 indirectly owns or controls, is owned or controlled by,
3-39 or is under common ownership or control with another
3-40 person. Solely for purposes of this definition, the

-3-

4- 1 terms 'owns,' 'is owned,' and 'ownership' mean ownership
4- 2 of an equity interest, or the equivalent thereof, of 10
4- 3 percent or more, and the term 'person' means an
4- 4 individual, partnership, committee, association,
4- 5 corporation, or any other organization or group of
4- 6 persons.
4- 7 (2) 'Board' means the State Board of Funeral Service as
4- 8 described and authorized in Chapter 18 of Title 43.
4- 9 (1)(3) 'Burial merchandise,' 'funeral merchandise,' or
4-10 'merchandise' means any merchandise normally offered or
4-11 sold by a cemetery company or preneed dealer personal
4-12 property offered or sold by any person for use in
4-13 connection with the final disposition, memorialization,
4-14 interment, entombment, or inurnment of human remains.
4-15 This includes, but is not limited to, subterranean
4-16 crypts, mausoleums, markers and monuments, whether
4-17 bronze or otherwise, bronze plaques and vases, mausoleum
4-18 spaces to be constructed, cemetery spaces to be
4-19 developed, and vaults, and also includes foundations or
4-20 footings of any type.
4-21 (2)(4) 'Burial right' means the right to use a grave
4-22 space, mausoleum, or columbarium for the interment,
4-23 entombment, or inurnment of human remains.
4-24 (3)(5) 'Burial service' or 'service' means any service
4-25 other than a funeral service offered or provided by a
4-26 cemetery company or preneed dealer by any person in
4-27 connection with the final disposition, memorialization,
4-28 interment, entombment, or inurnment of human remains as
4-29 described in paragraph (1) of this Code section remains.
4-30 (6) 'Care and maintenance' means the perpetual process
4-31 of keeping a cemetery and its lots, graves, grounds,
4-32 landscaping, roads, paths, parking lots, fences,
4-33 mausoleums, columbaria, vaults, crypts, utilities, and
4-34 other improvements, structures, and embellishments in a
4-35 well cared for and dignified condition, so that the
4-36 cemetery does not become a nuisance or place of reproach
4-37 and desolation in the community. As specified in the
4-38 rules of the Secretary of State, care and maintenance
4-39 may include, but is not limited to, any or all of the
4-40 following activities: mowing the grass at reasonable
4-41 intervals; raking and cleaning the grave spaces and
4-42 adjacent areas; pruning of shrubs and trees; suppression
4-43 of weeds and exotic flora; and maintenance, upkeep, and

-4-

5- 1 repair of drains, water lines, roads, buildings, and
5- 2 other improvements. Care and maintenance may include,
5- 3 but is not limited to, reasonable overhead expenses
5- 4 necessary for such purposes, including maintenance of
5- 5 machinery, tools, and equipment used for such purposes.
5- 6 Care and maintenance may also include repair or
5- 7 restoration of improvements necessary or desirable as a
5- 8 result of wear, deterioration, accident, damage, or
5- 9 destruction. Care and maintenance does not include
5-10 expenses for the construction and development of new
5-11 grave spaces or interment structures to be sold to the
5-12 public.
5-13 (7) 'Casket' means a container which is designed for the
5-14 encasement and viewing of a dead human body.
5-15 (4)(8) 'Cemetery' or 'cemeteries' means any land or
5-16 structure in this state a place dedicated to and used,
5-17 or intended to be used, for permanent interment of human
5-18 remains. It may be either a burial park for A cemetery
5-19 may contain land or earth interments,; or a mausoleum,
5-20 for a vault, or crypt interments,; a columbarium or
5-21 other structure or place used or intended to be used for
5-22 the inurnment of cremated human remains; or a or any
5-23 combination of one or more of such structures or places
5-24 thereof. Such terms term shall not include
5-25 governmentally owned cemeteries, fraternal cemeteries,
5-26 church and synagogue cemeteries, cemeteries owned and
5-27 operated by churches or synagogues or family burial
5-28 plots.
5-29 (5)(9) 'Cemetery company' means an individual,
5-30 partnership, corporation, or association now or
5-31 hereafter organized, owning or controlling any entity
5-32 that owns or controls cemetery lands or property and
5-33 conducting the business of a cemetery or making an
5-34 application with the Secretary of State to own or
5-35 control such lands or conduct such business.
5-36 (10) 'Columbarium' means a structure or building which
5-37 is substantially exposed above the ground and which is
5-38 intended to be used for the inurnment of cremated human
5-39 remains.
5-40 (11) 'Common business enterprise' means a group of two
5-41 or more business entities that share common ownership in
5-42 excess of 50 percent.

-5-

6- 1 (12) 'Cremation' includes any mechanical or thermal
6- 2 process whereby a deceased human being is reduced to
6- 3 ashes. Cremation also includes any other mechanical or
6- 4 thermal process whereby human remains are pulverized,
6- 5 burned, recremated, or otherwise further reduced in size
6- 6 or quantity.
6- 7 (6)(13) 'Crypt' means a chamber of sufficient size to
6- 8 inter the remains of a deceased person human being.
6- 9 (14) 'Entombment' mean the disposition of a dead human
6-10 body in a mausoleum.
6-11 (15) 'Final disposition' means the final disposal of a
6-12 deceased human being whether by interment, entombment,
6-13 inurnment, burial at sea, cremation, or any other means
6-14 and includes, but is not limited to, any other
6-15 disposition of remains for which a segregated charge is
6-16 imposed.
6-17 (16) 'Funeral director' means any person licensed in
6-18 this state to practice funeral directing pursuant to the
6-19 provisions of Chapter 18 of Title 43.
6-20 (17) 'Funeral service' means any service relating to the
6-21 transportation, embalming, and interment of a deceased
6-22 human being, as further described in paragraphs (10),
6-23 (18), and (19) of Code Section 43-18-1.
6-24 (18) 'Grave space' or 'lot' means a space of ground in a
6-25 cemetery intended to be used for the interment in the
6-26 ground of human remains.
6-27 (7)(19) 'Human remains' means the bodies of deceased
6-28 human beings and includes the bodies in any stage of
6-29 decomposition and the cremated remains.
6-30 (8)(20) 'Interment' or 'entombment' means any lawful
6-31 disposition of the remains of the deceased human being
6-32 as provided by law the burial of human remains.
6-33 (9) 'Lot' or 'grave space' means a space of ground in a
6-34 cemetery intended to be used for the interment in the
6-35 ground of human remains.
6-36 (21) 'Inurnment' means the disposition of the cremated
6-37 remains of a deceased human being in an urn or other
6-38 container.
6-39 (10)(22) 'Mausoleum' means a structure or building which
6-40 is substantially exposed above the ground and which is

-6-

7- 1 used, or intended to be used, for the interment
7- 2 entombment of human remains in crypts or niches.
7- 3 (23) 'Mausoleum section' means any construction unit of
7- 4 a mausoleum which is acceptable to the Secretary of
7- 5 State and which a cemetery uses to initiate its
7- 6 mausoleum program or to add to its existing mausoleum
7- 7 structures.
7- 8 (24) 'Monument' means any product used for identifying
7- 9 or permanently decorating a grave site, including,
7-10 without limitation, monuments, markers, benches, and
7-11 vases and any base or foundation on which they rest or
7-12 are mounted.
7-13 (11)(25) 'Niche' means a space used, or intended to be
7-14 used, for the interment of the cremated remains of one
7-15 or more deceased human beings.
7-16 (12)(26) 'Nonperpetual care' means any cemetery which
7-17 does not offer perpetual care as defined in this Code
7-18 section.
7-19 (27) 'Outer burial container' or 'vault' means an
7-20 enclosure into which a casket is placed and includes,
7-21 but is not limited to, containers made of concrete,
7-22 steel, fiberglass, copper or other metals, sectional
7-23 concrete enclosures, crypts, and wooden enclosures.
7-24 (13)(28) 'Perpetual care' means the care and maintenance
7-25 and the reasonable administration of the cemetery
7-26 grounds and buildings in keeping with a properly
7-27 maintained cemetery at the present time and in the
7-28 future. In the event that a cemetery offers perpetual
7-29 care for some designated sections of its property but
7-30 does not offer perpetual care to other designated
7-31 sections, the cemetery shall be considered a perpetual
7-32 care cemetery for the purposes of this article.
7-33 (14)(29) 'Person' or 'entity' means an individual, a
7-34 corporation, a limited liability company, a general or
7-35 limited partnership, an association, a joint-stock
7-36 company, a trust, or any type of incorporated or
7-37 unincorporated organization.
7-38 (30) 'Preneed contract' means any arrangement or method,
7-39 of which the provider of burial or funeral merchandise
7-40 or services has actual knowledge, whereby any person
7-41 agrees to furnish burial or funeral merchandise or
7-42 services in the future.

-7-

8- 1 (15)(31) 'Preneed dealer' means every person, other than
8- 2 a salesperson registered under this article chapter, who
8- 3 engages, either for all or part of his or her time,
8- 4 directly or indirectly, as agent, broker, or principal
8- 5 in the retail business of offering, selling, or
8- 6 otherwise dealing in funeral services or burial services
8- 7 or funeral or burial merchandise, as defined in this
8- 8 article, which is not attached to realty or delivered to
8- 9 the purchaser at the time of sale but does not include
8-10 any establishment offering and selling burial
8-11 merchandise subject to the jurisdiction of the
8-12 Commissioner of Insurance pursuant to Chapter 18 of
8-13 Title 43.
8-14 (16)(32) 'Preneed interment service' or 'preneed
8-15 service' means any service which is not performed at the
8-16 time of sale and which is offered or provided by a
8-17 cemetery or preneed dealer any person in connection with
8-18 the interment of human remains, except those services
8-19 offered regarding mausoleums and the normal and
8-20 customary installation charges on burial or funeral
8-21 merchandise.
8-22 (17)(33) 'Sale' or 'sell' means and shall include every
8-23 contract of sale or disposition of cemetery property,
8-24 burial right rights, burial lot grave spaces, burial
8-25 services, funeral services, or burial or funeral
8-26 merchandise for value. The term 'offer to sell,' 'offer
8-27 for sale,' or 'offer' shall include any attempt or offer
8-28 to dispose of, or solicitation of an offer to buy,
8-29 cemetery property, burial lots grave spaces, burial
8-30 rights, burial or funeral services, or burial or funeral
8-31 merchandise for value. This definition shall not include
8-32 wholesalers of burial or funeral merchandise.
8-33 (18)(34) 'Salesperson' or 'sales agent' means an
8-34 individual employed or appointed or authorized by a
8-35 cemetery, cemetery company, or preneed dealer to sell
8-36 cemetery property, burial lots grave spaces, burial
8-37 rights, burial or funeral merchandise, burial or funeral
8-38 services, or any other right or thing of value in
8-39 connection with the interment final disposition of human
8-40 remains. The owner of a cemetery, the executive
8-41 officers, and general partners of a cemetery company
8-42 shall not be deemed to be salespersons within the
8-43 meaning of this definition unless they are paid a
8-44 commission for the sale of said property, lots, rights,

-8-

9- 1 burial or funeral merchandise, or burial or funeral
9- 2 services.
9- 3 (19)(35) 'Secretary of State' means the Secretary of
9- 4 State of the State of Georgia.
9- 5 (36) 'Solicitation' means any communication in the
9- 6 context of an offer or sale of grave spaces, burial or
9- 7 funeral merchandise, or burial or funeral services which
9- 8 directly or implicitly requests a response from the
9- 9 recipient.
9-10 (20) 'Subterranean crypts' means interment space in
9-11 preplaced chambers, either side by side or multiple
9-12 depth, covered by earth and sod. These are also known as
9-13 westminsters or turf-top crypts.
9-14 (21) 'Wholesale cost' means the cost to the cemetery or
9-15 preneed dealer of burial merchandise as of the date of
9-16 the most recent preneed escrow account quarterly report
9-17 filed pursuant to subsection (e) of Code Section
9-18 44-3-134.
9-19 44-3-134. 10-14-4.
9-20 (a)(1) It Unless exempt under this chapter, it shall be
9-21 unlawful for any person to offer for sale or to sell any
9-22 cemetery burial rights, burial services, or burial
9-23 merchandise to any purchaser in this state unless:
9-24 (1) The related cemetery or preneed dealer is registered
9-25 pursuant to this Code section; or
9-26 (2) Such related cemetery or preneed dealer is exempt
9-27 from the provisions of this article.
9-28 The owner of each cemetery and preneed dealer shall
9-29 apply for and obtain a certificate or registration from
9-30 the Secretary of State; and it shall be unlawful to sell
9-31 any burial lots, rights, burial services, or burial
9-32 merchandise without obtaining and maintaining a valid
9-33 certificate mausoleum interment rights, columbarium
9-34 inurnment rights, grave spaces, or other physical
9-35 locations for the final disposition of human remains in
9-36 this state unless such person is registered as a
9-37 cemetery owner pursuant to this Code section.
9-38 (2) Unless exempt under this chapter, it shall be
9-39 unlawful for any person to offer for sale or sell burial
9-40 or funeral merchandise or burial services in this state
9-41 unless such person is registered as a cemetery owner

-9-

10- 1 under this Code section, a funeral director under
10- 2 Chapter 18 of Title 43, or a burial or funeral
10- 3 merchandise dealer under this Code section.
10- 4 (3) Unless exempt under this chapter, it shall be
10- 5 unlawful for any person to offer for sale or to sell any
10- 6 preneed burial or funeral merchandise or preneed burial
10- 7 services in this state unless such person is registered
10- 8 as a preneed dealer or preneed sales agent pursuant to
10- 9 this Code section.
10-10 (4) It shall be unlawful for any person to offer for
10-11 sale or to sell any funeral services in this state
10-12 unless such person is licensed as a funeral director
10-13 under the provisions of Chapter 18 of Title 43.
10-14 (b)(1) Every registration statement filed under this
10-15 Code section shall be made in writing person desiring to
10-16 be a registered cemetery owner shall file with the
10-17 Secretary of State a separate registration application
10-18 for each cemetery owned in a form prescribed by the
10-19 Secretary of State, shall be executed and duly verified
10-20 under oath by the applicant, shall be duly verified
10-21 under oath, shall be filed in the office of the
10-22 Secretary of State, and shall contain if the applicant
10-23 is an individual, or by an executive officer or general
10-24 partner, if the applicant is a corporation or
10-25 partnership, or by an individual of similar authority,
10-26 if the applicant is some other entity, and containing
10-27 the following information:
10-28 (A) The name, mailing address, and telephone number of
10-29 the applicant, which for the purposes of this Code
10-30 section shall be the legal owner of the land upon
10-31 which the cemetery is located;
10-32 (B) The location, and, if different from the
10-33 information submitted for subparagraph (A) of this
10-34 paragraph, the mailing address, and telephone number
10-35 of the applicant cemetery;
10-36 (C) The location of the all records of the applicant
10-37 which relate to the cemetery;
10-38 (D) The owner of If the applicant, including the
10-39 owner's name, address, telephone number, and date the
10-40 present owner took control of the cemetery; if the
10-41 owner is a corporation is not a natural person, the
10-42 names of the president, secretary, and registered

-10-

11- 1 agent of the if the applicant is a corporation, of
11- 2 each general partner if the applicant is a
11- 3 partnership, or of individuals of similar authority if
11- 4 the applicant is some other entity and their
11- 5 respective addresses and telephone numbers; the owner
11- 6 of controlling interest and the percentage of his
11- 7 interest; the name and address of each person who owns
11- 8 10 percent or more of any class of ownership interest
11- 9 in the applicant and the percentage of such interest;
11-10 and the date of formation and the jurisdiction of
11-11 organization of the applicant;
11-12 (E) A copy of the articles of incorporation, bylaws,
11-13 cemetery rules and regulations, a certified copy of a
11-14 certificate of existence or certificate of authority
11-15 issued in accordance with Code Section 14-2-128 if the
11-16 applicant is a corporation, and any amendments of the
11-17 owner company to such documents or any substantially
11-18 equivalent documents. Any such document once filed
11-19 with the Secretary of State pursuant to this article
11-20 chapter shall be deemed to be on file and incorporated
11-21 into any subsequent renewal or filing of such cemetery
11-22 registration; provided, however, that each applicant
11-23 and registrant is under a continuing duty to update
11-24 such filing and to notify the Secretary of State
11-25 regarding any changes or amendments to the articles of
11-26 incorporation, bylaws, cemetery rules and regulations,
11-27 or substantially equivalent documents, and provided,
11-28 further, that any applicant or registrant shall
11-29 furnish to the Secretary of State additional copies of
11-30 any such document upon request;
11-31 (F) A description of any judgment of or pending
11-32 litigation to which the applicant or the cemetery, its
11-33 individual owner, corporate owner, or person who owns
11-34 controlling interest of the owner any affiliate of the
11-35 applicant is a party and which involves the operation
11-36 of the cemetery or could materially affect its the
11-37 business or assets of the applicant;
11-38 (G) Whether the owner of the applicant or any
11-39 affiliate of the applicant owns any other entities in
11-40 Georgia regulated by this article chapter and, if so,
11-41 their the location, mailing address, telephone number,
11-42 and type of registration of such other entities;

-11-

12- 1 (H) A consent to service of process meeting the
12- 2 requirements of Code Section 44-3-148 10-14-24 for
12- 3 actions brought by the State of Georgia;
12- 4 (I) A list The name and business address of each
12- 5 individual employed, appointed, or authorized by the
12- 6 applicant to offer for sale or to sell any burial
12- 7 grave lots, burial rights, burial or funeral
12- 8 merchandise, or burial services on behalf of the
12- 9 cemetery applicant. Such list shall contain the
12-10 information required by the provisions of Code Section
12-11 44-3-132;
12-12 (J) A balance sheet of the applicant cemetery dated as
12-13 of the end of the most recent fiscal year and in no
12-14 event dated more than 15 months from prior to the date
12-15 of filing, which the Secretary of State shall treat as
12-16 confidential and not open to public inspection; and
12-17 (K) Such other reliable and other necessary
12-18 information as the Secretary of State may require by
12-19 rule or regulation promulgated pursuant to Chapter 13
12-20 of Title 50, the 'Georgia Administrative Procedure
12-21 Act.' Evidence satisfactory to the Secretary of State
12-22 that the applicant owns for the cemetery unencumbered
12-23 fee simple title to contiguous land in the minimum
12-24 acreage required by this chapter or by rules issued by
12-25 the Secretary of State in accordance with this
12-26 chapter, properly zoned for use as a cemetery, and
12-27 dedicated for such use, and a copy of a plat of survey
12-28 thereto;
12-29 (L) Evidence satisfactory to the Secretary of State
12-30 that the applicant has recorded, in the public land
12-31 records of the county in which the land described in
12-32 subparagraph (K) of this paragraph is located, a
12-33 notice that contains the following language:
12-34 The property described herein shall not be sold,
12-35 conveyed, leased, mortgaged, or encumbered without
12-36 the prior written approval of the Secretary of
12-37 State, as provided in the Georgia Cemetery and
12-38 Funeral Services Act of 2000.
12-39 Such notice shall have been clearly printed in
12-40 boldface type of not less than ten points and may be
12-41 included on the face of the deed of conveyance to the

-12-

13- 1 applicant or may be contained in a separate recorded
13- 2 instrument that contains a legal description of the
13- 3 property.
13- 4 (M) The name, address, location, and telephone number
13- 5 of the perpetual care trust account depository or
13- 6 depositories, the names of the accounts, and the
13- 7 account numbers;
13- 8 (N) The name, address, and telephone number of each
13- 9 trustee;
13-10 (O) A copy of a perpetual care trust fund agreement
13-11 executed by the applicant and accepted by the trustee,
13-12 and evidence satisfactory to the Secretary of State of
13-13 the deposit into such account of the amount of the
13-14 initial required deposit, the trust agreement being
13-15 conditioned only upon issuance of a certificate of
13-16 registration;
13-17 (P) Such other information and documents as the
13-18 Secretary of State may require by rule; and
13-19 (Q) A filing fee of $100.00.
13-20 (2) A registration statement under this Code section
13-21 shall become effective upon the issuing of a certificate
13-22 of registration by the Secretary of State or at such
13-23 earlier time as the Secretary of State determines.
13-24 (2) Every person desiring to be a registered preneed
13-25 dealer shall file with the Secretary of State a
13-26 registration application in a form prescribed by the
13-27 Secretary of State, executed and duly verified under
13-28 oath by the applicant, if the applicant is an
13-29 individual, or by an executive officer or general
13-30 partner, if the applicant is a corporation or
13-31 partnership, or by an individual of similar authority,
13-32 if the applicant is some other entity, and containing
13-33 the following information:
13-34 (A) The name of the applicant;
13-35 (B) The location, mailing address, and telephone
13-36 number of the applicant's principal business location
13-37 in Georgia and the same information for other
13-38 locations where business is conducted, together with
13-39 any trade names associated with each location;
13-40 (C) All locations of the records of the applicant
13-41 which relate to preneed sales in Georgia;

-13-

14- 1 (D) If the applicant is not a natural person, the
14- 2 names of the president, secretary, and registered
14- 3 agent if the applicant is a corporation, of each
14- 4 general partner if the applicant is a partnership, or
14- 5 of individuals of similar authority, if the applicant
14- 6 is some other entity and their respective addresses
14- 7 and telephone numbers; the name and address of each
14- 8 person who owns 10 percent or more of any class of
14- 9 ownership interest in the applicant and the percentage
14-10 of such interest; and the date of formation and the
14-11 jurisdiction of organization of the applicant;
14-12 (E) A certified copy of a certificate of existence or
14-13 certificate of authority issued in accordance with
14-14 Code Section 14-2-128 if the applicant is a
14-15 corporation;
14-16 (F) A description of any judgment or pending
14-17 litigation to which the applicant or any affiliate of
14-18 the applicant is a party and which involves the
14-19 operation of the applicant's preneed business in
14-20 Georgia or which could materially affect the business
14-21 or assets of the applicant;
14-22 (G) Whether the applicant or any affiliate of the
14-23 applicant owns any other entities in Georgia regulated
14-24 by this chapter and, if so, the location, mailing
14-25 address, telephone number, and type of registration of
14-26 such other entities;
14-27 (H) A consent to service of process meeting the
14-28 requirements of Code Section 10-14-24 for actions
14-29 brought by the State of Georgia;
14-30 (I) A list of each individual employed, appointed, or
14-31 authorized by the applicant to offer for sale or to
14-32 sell any grave lots, burial rights, burial or funeral
14-33 merchandise, or burial services on behalf of the
14-34 applicant;
14-35 (J) A balance sheet of the applicant dated as of the
14-36 end of the most recent fiscal year and in no event
14-37 dated more than 15 months prior to the date of filing,
14-38 which the Secretary of State shall treat as
14-39 confidential and not open to public inspection;
14-40 (K) The name, address, location, and telephone number
14-41 of the preneed escrow account depository or

-14-

15- 1 depositories, the names of the accounts, and the
15- 2 account numbers;
15- 3 (L) An executed copy of the escrow agreement required
15- 4 by Code Section 10-14-7;
15- 5 (M) The name, address, and telephone number of the
15- 6 escrow agent;
15- 7 (N) Such other information and documents as the
15- 8 Secretary of State may require by rule; and
15- 9 (O) A filing fee of $250.00.
15-10 (3) Every person desiring to be a registered burial or
15-11 funeral merchandise dealer shall file with the Secretary
15-12 of State a registration application in a form prescribed
15-13 by the Secretary of State, executed and duly verified
15-14 under oath by the applicant, if an individual, or by an
15-15 executive officer or general partner, if the applicant
15-16 is a corporation or partnership, or by an individual of
15-17 similar authority, if the applicant is some other
15-18 entity, and containing the following information:
15-19 (A) The name of the applicant;
15-20 (B) The location, mailing address, and telephone
15-21 number of the applicant's principal business location
15-22 in Georgia and the same information for other
15-23 locations where business is conducted, together with
15-24 any trade names associated with each location;
15-25 (C) All locations of the records of the applicant
15-26 which relate to funeral or burial merchandise sales in
15-27 Georgia;
15-28 (D) If the applicant is not a natural person, the
15-29 names of the president, secretary, and registered
15-30 agent if the applicant is a corporation, of each
15-31 general partner if the applicant is a partnership, or
15-32 of individuals of similar authority if the applicant
15-33 is some other entity and their respective addresses
15-34 and telephone numbers; the name and address of each
15-35 person who owns 10 percent or more of any class of
15-36 ownership interest in the applicant and the percentage
15-37 of such interest; and the date of formation and the
15-38 jurisdiction of organization of the applicant;
15-39 (E) A certified copy of a certificate of existence or
15-40 certificate of authority issued in accordance with

-15-

16- 1 Code Section 14-2-128 if the applicant is a
16- 2 corporation;
16- 3 (F) A description of any judgment or pending
16- 4 litigation to which the applicant or any affiliate of
16- 5 the applicant is a party and which involves the
16- 6 operation of the applicant's funeral or burial
16- 7 merchandise business in Georgia or which could
16- 8 materially affect the business or assets of the
16- 9 applicant;
16-10 (G) Whether the applicant or any affiliate of the
16-11 applicant owns any other entities in Georgia regulated
16-12 by this chapter and, if so, the location, mailing
16-13 address, telephone number, and type of registration of
16-14 such other entities;
16-15 (H) A consent to service of process meeting the
16-16 requirements of Code Section 10-14-24 for actions
16-17 brought by the State of Georgia;
16-18 (I) The name and business address of each individual
16-19 employed, appointed, or authorized by the applicant to
16-20 offer for sale or to sell any burial or funeral
16-21 merchandise on behalf of the applicant;
16-22 (J) A balance sheet of the applicant dated as of the
16-23 end of the most recent fiscal year and in no event
16-24 dated more than 15 months prior to the date of filing,
16-25 which the Secretary of State shall treat as
16-26 confidential and not open to public inspection;
16-27 (K) Such other information and documents as the
16-28 Secretary of State may require by rule;
16-29 (L) A filing fee of $100.00; and
16-30 (M) A bond, if required by the rules and regulations
16-31 of the Secretary of State.
16-32 (c) The Secretary of State may approve an application only
16-33 after he or she has conducted an investigation of the
16-34 applicant and determined that such applicant is qualified
16-35 by character, experience, and financial responsibility to
16-36 conduct the business for which the applicant is seeking
16-37 registration in a legal and proper manner. A registration
16-38 application filed under this Code section shall become
16-39 effective upon the issuing of a certificate of
16-40 registration by the Secretary of State or at such earlier
16-41 time as the Secretary of State determines.

-16-

17- 1 (5)(d) Every registration under this subsection shall
17- 2 expire on the first day of August of each year. The
17- 3 registration must be renewed with the Secretary of State
17- 4 each year by the submission of a renewal application
17- 5 containing the information required in an application for
17- 6 initial registration to the extent that such information
17- 7 had not been included in an application or renewal
17- 8 application previously filed together with a sworn
17- 9 statement that all information not provided remains
17-10 accurate. The filing fee for renewal of registration
17-11 shall be one-half the filing fee for such application
17-12 $50.00 for each cemetery of cemetery owners, $100.00 for
17-13 preneed dealers, and $50.00 for burial or funeral
17-14 merchandise dealers.
17-15 (e) The Secretary of State, by rule, may provide for
17-16 exceptions from registration for cemeteries when the
17-17 Secretary of State determines that the public interest
17-18 does not require registration, provided that such
17-19 cemeteries are in existence on or before July 1, 2000,
17-20 consist of less than 25 acres, and are operated by
17-21 nonprofit entities.
17-22 (f) Notwithstanding any provision to the contrary
17-23 contained in this Code section, the following shall be
17-24 exempt from registration as a burial or funeral
17-25 merchandise dealer:
17-26 (1) Any registered cemetery owner;
17-27 (2) The owner of any cemetery exempt from registration
17-28 with respect to sales of burial or funeral merchandise
17-29 sold for use at such cemetery;
17-30 (3) Any licensed funeral director;
17-31 (4) Any person providing interment and disinterment
17-32 services exclusively at cemeteries exempt from
17-33 registration;
17-34 (5) Any monument manufacturer or dealer which does not
17-35 install monuments in cemeteries required to be
17-36 registered by this Code section;
17-37 (6) Any person who does not offer for sale or sell
17-38 burial or funeral services or merchandise to the general
17-39 public; and
17-40 (7) Any registered preneed dealer.

-17-

18- 1 In addition, the Secretary of State, by rule, may provide
18- 2 for other exceptions from registration.
18- 3 (d)(g)(1) In the event that a Any cemetery in operation
18- 4 on August 1, 1986 which offers perpetual care for some
18- 5 designated sections of its property but does not offer
18- 6 perpetual care to other designated sections, the
18- 7 cemetery shall be considered a perpetual care cemetery
18- 8 for purposes of this article chapter. No cemetery
18- 9 formed or created on or after July 1, 2000, may fail to
18-10 offer perpetual care for any part of such cemetery.
18-11 (2) Any nonperpetual care cemetery which was registered
18-12 with the Secretary of State prior to August 1, 1986, may
18-13 continue to be operated as such after that date and a
18-14 renewal of such registration shall not be required.
18-15 (3) Any nonperpetual care cemetery which is shown to be
18-16 of historical significance and is operated solely for
18-17 historical nonprofit purposes shall be exempt from
18-18 registration.
18-19 (4) Except as specifically authorized under paragraphs
18-20 (2) and (3) of this subsection, from and after August 1,
18-21 1986, it shall be unlawful for any person to operate or
18-22 establish a nonperpetual care cemetery.
18-23 10-14-5.
18-24 (a) All individuals who offer preneed contracts to the
18-25 public, or who execute preneed contracts on behalf of any
18-26 entity required to be registered as a preneed dealer, and
18-27 all individuals who offer, sell, or sign contracts for the
18-28 preneed sale of burial rights shall be registered with the
18-29 Secretary of State as preneed sales agents, pursuant to
18-30 this Code section, unless such individuals are exempted
18-31 under this chapter or individually own a controlling
18-32 interest in a preneed dealer registered under this
18-33 chapter.
18-34 (b) All preneed sales agents must be employed by a
18-35 registered preneed dealer.
18-36 (c) A preneed dealer shall be liable for the activities of
18-37 all preneed sales agents who are employed by the preneed
18-38 dealer or who perform any type of preneed related activity
18-39 on behalf of the preneed dealer. If a preneed sales agent
18-40 violates any provision of this chapter, such preneed sales
18-41 agent and each preneed dealer who employs such preneed
18-42 sales agent shall be subject to the penalties and remedies

-18-

19- 1 set out in Code Sections 10-14-11, 10-14-19, 10-14-20, and
19- 2 10-14-21.
19- 3 (d) A preneed sales agent may be authorized to sell,
19- 4 offer, and execute preneed contracts on behalf of all
19- 5 entities owned or operated by the agent's sponsoring
19- 6 preneed dealer.
19- 7 (e) If the application for his or her registration is sent
19- 8 by certified mail, return receipt requested, an individual
19- 9 may begin functioning as a preneed sales agent as soon as
19-10 a completed application for registration, as set forth in
19-11 subsection (g) of this Code section, is mailed to the
19-12 Secretary of State, provided that, if any such sales agent
19-13 fails to meet the qualifications set forth in this
19-14 chapter, the preneed dealer shall immediately upon
19-15 notification by the Secretary of State cause such agent to
19-16 cease any sales activity on its behalf.
19-17 (f) The qualifications for a preneed sales agent are as
19-18 follows:
19-19 (1) The applicant must be at least 18 years of age;
19-20 (2) The applicant must not be subject to any order of
19-21 the Secretary of State that restricts his or her ability
19-22 to be registered as a preneed sales agent; and
19-23 (3) The applicant must not have been adjudicated,
19-24 civilly or criminally, to have committed fraud or to
19-25 have violated any law of any state involving fair trade
19-26 or business practices, have been convicted of a
19-27 misdemeanor of which fraud is an essential element or
19-28 which involves any aspect of the funeral or cemetery
19-29 business, or have been convicted of a felony.
19-30 (g) An application for registration as a preneed sales
19-31 agent shall be submitted to the Secretary of State with an
19-32 application fee of $100.00 by the preneed dealer on a form
19-33 that has been designated by the Secretary of State and
19-34 shall contain, at a minimum, the following:
19-35 (1) The name, address, social security number, and date
19-36 of birth of the applicant and such other information as
19-37 the Secretary of State may reasonably require of the
19-38 applicant;
19-39 (2) The name, address, and license number of the
19-40 sponsoring preneed dealer;

-19-

20- 1 (3) A representation, signed by the applicant, that the
20- 2 applicant meets the requirements set forth in subsection
20- 3 (f) of this Code section;
20- 4 (4) A representation, signed by the preneed dealer, that
20- 5 the applicant is authorized to offer, sell, and sign
20- 6 preneed contracts on behalf of the preneed dealer and
20- 7 that the preneed dealer has informed the applicant of
20- 8 the requirements and prohibitions of this chapter
20- 9 relating to preneed sales, the provisions of the preneed
20-10 dealer's preneed contract, and the nature of the
20-11 merchandise, services, or burial rights sold by the
20-12 preneed dealer;
20-13 (5) A statement indicating whether the applicant has any
20-14 type of working relationship with any other preneed
20-15 dealer or insurance company; and
20-16 (6) A signed agreement by the applicant consenting to an
20-17 investigation of his or her background with regard to
20-18 the matters set forth in this Code section, including,
20-19 without limitation, his or her criminal history.
20-20 (h) An individual may be registered as a preneed sales
20-21 agent on behalf of more than one preneed dealer, provided
20-22 that the individual has received the written consent of
20-23 all such preneed dealers.
20-24 (i) A preneed dealer who has registered a preneed sales
20-25 agent shall notify the Secretary of State within three
20-26 business days of a change in such individual's status as a
20-27 preneed sales agent with such preneed dealer or upon the
20-28 occurrence of any other event which would disqualify the
20-29 individual as a preneed sales agent.
20-30 (j) Upon receipt and review of an application that
20-31 complies with all of the requirements of this Code
20-32 section, the Secretary of State shall register the
20-33 applicant. The department shall by rule provide for
20-34 annual renewal of registration and a renewal fee of
20-35 $50.00.
20-36 44-3-132.
20-37 (k) Each cemetery registered under this chapter shall
20-38 maintain in its files for a period of five years a
20-39 properly completed and executed application for employment
20-40 in a form prescribed by the Secretary of State for each
20-41 employee, officer, or independent contractor, or other
20-42 agent directly or indirectly involved in cemetery or

-20-

21- 1 preneed sales or any person occupying a similar status or
21- 2 performing similar functions. If a request is made, said
21- 3 forms shall be made available for inspection by authorized
21- 4 representatives of the Secretary of State.
21- 5 10-14-6.
21- 6 (c)(1) In the event that a cemetery offers perpetual
21- 7 care for some designated sections of its property but
21- 8 does not offer perpetual care to other designated
21- 9 sections, the cemetery shall be considered a perpetual
21-10 care cemetery for purposes of this article.
21-11 (2)(a)(1) Each cemetery or cemetery company required to be
21-12 registered by this chapter which holds out to the public
21-13 or advertises or contracts perpetual care in connection
21-14 with the sale or lease of cemetery lots, grave spaces,
21-15 niches, or crypts shall establish and maintain an
21-16 irrevocable trust fund for each cemetery owned.
21-17 (A)(2) For trust funds established on or after July 1,
21-18 2000, the The initial deposit to said irrevocable trust
21-19 fund shall be the sum of $10,000.00 and the deposit of
21-20 said sum shall be made before selling or contracting to
21-21 sell any cemetery property or burial right. No such
21-22 initial deposit shall be required with respect to any
21-23 cemetery for which there is an existing perpetual care
21-24 account on July 1, 2000. The trust fund shall apply
21-25 only to sales or contracts for sale of lots, grave
21-26 spaces, niches, mausoleums, columbaria, urns, or crypts
21-27 in which perpetual care has been promised or guaranteed.
21-28 (B)(3) The initial corpus of the trust fund and all
21-29 subsequent required deposits shall be deposited in a
21-30 bank, savings and loan institution, trust company, state
21-31 bank, state savings and loan institution, savings bank,
21-32 national bank, federal savings and loan institution,
21-33 state chartered credit union, or federally chartered
21-34 credit union, whose deposits are insured by the Federal
21-35 Deposit Insurance Corporation or other governmental
21-36 agency, or other depository or trustee which is approved
21-37 by the Secretary of State or which meets the standards
21-38 contained in the rules and regulations promulgated by
21-39 the Secretary of State.
21-40 (4) Each perpetual care trust fund established on or
21-41 after July 1, 2000, shall be named 'The ___________
21-42 Cemetery ____________ Perpetual Care Trust Fund' with
21-43 the first blank being filled by the name of the cemetery

-21-

22- 1 and the second blank being filled by the month and year
22- 2 of the establishment of such trust fund. If a cemetery
22- 3 has a perpetual care trust fund existing on July 1,
22- 4 2000, and the perpetual care trust fund agreement
22- 5 permits, the cemetery may make additional deposits to
22- 6 such a trust fund on the condition that the entire
22- 7 corpus of the trust fund, any income earned by the trust
22- 8 fund, and any subsequent deposits to the trust fund are
22- 9 thereafter governed by the provisions of this chapter,
22-10 the 'Georgia Cemetery and Funeral Services Act of 2000,'
22-11 as it existed on July 1, 2000, except for the amount of
22-12 the initial deposit to the trust fund. If a cemetery
22-13 owner or company elects to establish a new perpetual
22-14 care trust fund subject to the provisions of this
22-15 chapter, the 'Georgia Cemetery and Funeral Services Act
22-16 of 2000,' as it existed on July 1, 2000, any perpetual
22-17 care trust fund which existed on July 1, 2000, is
22-18 subject to the provisions of law in effect on the date
22-19 of its establishment, and deposits for sales transacted
22-20 on or after July 1, 2000, shall be deposited in the
22-21 trust fund established on or after July 1, 2000. If a
22-22 cemetery existing on July 1, 2000, has an existing
22-23 perpetual care trust fund which complies with provisions
22-24 of law in effect on the date of its establishment, a new
22-25 trust fund created in compliance with this chapter shall
22-26 not require an initial deposit.
22-27 (C)(b) Whenever any burial right, cemetery lot, grave
22-28 space, niche, mausoleum, columbarium, urn, or crypt
22-29 wherein perpetual care or endowment care is promised or
22-30 contracted for or guaranteed is sold by any cemetery, the
22-31 cemetery shall make deposits to the trust fund that equal
22-32 the sum of $10.00 per burial space or 10 15 percent of the
22-33 sales price of the burial right, whichever is greater, or
22-34 5 7.5 percent of the total sales price of any mausoleums,
22-35 niches, columbaria, urns, or crypts, provided that the
22-36 minimum deposit for each burial right shall be $50.00;
22-37 provided, further, that on July 1, 2003, and every three
22-38 years thereafter, the amount of said minimum deposit shall
22-39 be adjusted by the rate of change in the Consumer Price
22-40 Index as reported by the Bureau of Labor Statistics of the
22-41 United States Department of Labor. The Secretary of State
22-42 shall adopt such adjustment to the amount of said minimum
22-43 deposit by rule. Deposits to the trust fund shall be made
22-44 after receipt of final payment and prior to the time the
22-45 next quarterly report is required to be filed with the

-22-

23- 1 Secretary of State, not later than 30 days following the
23- 2 last day of the month in which payment therefor is made,
23- 3 or, in the case of a free space, the month in which the
23- 4 space is given. In the event any sale is made on an
23- 5 installment basis, not less than one-half of the principal
23- 6 portion of each payment made and allocated to the lot,
23- 7 grave, space, niche, mausoleum, columbarium, urn, or crypt
23- 8 shall be allocated to the required trust fund deposit,
23- 9 provided that all deposits to the trust fund shall be
23-10 completed within six years from the date of the signing
23-11 of the perpetual care contract. The manner of any such
23-12 allocation shall be clearly reflected on the books of the
23-13 registrant.
23-14 (D)(c) The initial $10,000.00 corpus of the perpetual care
23-15 trust fund shall not be counted as part of the required
23-16 periodic deposits and shall be considered to be corpus or
23-17 principal.
23-18 (E)(d) The income from the trust fund shall be paid to the
23-19 owner of the cemetery for his own use and benefit until
23-20 such income so paid has reached the total of $10,000.00.
23-21 Thereafter, the The income earned by the trust fund shall
23-22 be paid to the cemetery and used retained by the trust
23-23 fund. At such time as either:
23-24 (1) The cemetery owner is not licensed and has not been
23-25 licensed for 90 or more consecutive days to sell burial
23-26 rights;
23-27 (2) The cemetery is under the management of a receiver;
23-28 or
23-29 (3) Less than 50 percent of available lots are unsold,
23-30 95 percent of the income from the trust fund shall be paid
23-31 to the owner or receiver exclusively for covering the
23-32 costs of care and maintenance of the perpetual care
23-33 cemetery, or the sections of the cemetery which have been
23-34 designated as perpetual care sections, including
23-35 reasonable administrative expenses incurred in connection
23-36 therewith. The income of the trust fund shall be paid to
23-37 the cemetery owner or receiver at intervals agreed upon by
23-38 the cemetery recipient and the trustee, but in no case
23-39 shall the income be paid more often than monthly.
23-40 (F)(e) There shall be no withdrawals from the trust fund
23-41 except pursuant to the provisions of this article chapter
23-42 or by court order.

-23-

24- 1 (G)(i)(f)(1) The assets of said a trust fund shall be
24- 2 invested and reinvested subject to all the terms,
24- 3 conditions, limitations, and restrictions imposed by the
24- 4 laws of the State of Georgia upon executors and trustees
24- 5 regarding the making and depositing of investments with
24- 6 trust moneys pursuant to Code Sections 53-8-1 through
24- 7 53-8-4 of the 'Pre-1998 Probate Code,' if applicable, or
24- 8 Code Section 53-8-1 and Code Section 53-12-287 of the
24- 9 'Revised Probate Code of 1998.' Subject to said terms,
24-10 conditions, limitations, and restrictions, the trustee
24-11 of the perpetual care trust fund shall have full power
24-12 to hold, purchase, sell, assign, transfer, reinvest, and
24-13 dispose of any of the securities and investments in
24-14 which any of the assets of said fund are invested,
24-15 including proceeds of investments.
24-16 (ii)(2) Any state bank, national bank, trust company, or
24-17 other financial institution authorized to act in a
24-18 fiduciary capacity in this state, which presently or in
24-19 the future serves as a fiduciary or cofiduciary of the
24-20 trust fund of a perpetual care cemetery, may invest part
24-21 or all of such trust fund held by it for investment in
24-22 interests or participation in one or more common trust
24-23 funds established by that state bank, national bank,
24-24 trust company, or other financial institution for
24-25 collective investment, if such investment is not
24-26 expressly prohibited by the instrument, judgment,
24-27 decree, or order creating the fiduciary relationship and
24-28 if, in the case of cofiduciaries the trust institution
24-29 procures the consent of its cofiduciary or cofiduciaries
24-30 to such investment, and notwithstanding the fact that
24-31 such common trust funds are not invested and reinvested
24-32 subject to all the terms, conditions, limitations, and
24-33 restrictions imposed by the laws of the State of Georgia
24-34 upon executors and trustees in the making and disposing
24-35 of their investments.
24-36 (3) Notwithstanding any other provision of this
24-37 subsection, the Secretary of State shall establish rules
24-38 and regulations for investments of a trust fund
24-39 established on or after July 1, 2000, or otherwise
24-40 governed by this chapter, the 'Georgia Cemetery and
24-41 Funeral Services Act of 2000,' as it existed on July 1,
24-42 2000, as necessary to preserve the corpus and income of
24-43 such a fund and for determining what restrictions are
24-44 necessary for such purpose.

-24-

25- 1 (4) At any time, in the event that the perpetual care
25- 2 trust fund contains an amount less than the amount
25- 3 required by this Code section, the cemetery owner shall,
25- 4 within 15 days after the earlier of becoming aware of
25- 5 such fact or having been so notified by the Secretary of
25- 6 State, deposit into the perpetual care trust fund an
25- 7 amount equal to such shortfall. In the event that the
25- 8 Secretary of State and the cemetery owner disagree
25- 9 regarding the amount of such shortfall, no penalty shall
25-10 be imposed upon the cemetery owner for any failure to
25-11 comply with this paragraph unless such failure occurs
25-12 after notice and opportunity for a hearing as provided
25-13 in Code Section 10-14-23.
25-14 (H)(g) Moneys of the perpetual care trust fund shall not
25-15 be invested in or loaned to any business venture
25-16 controlled by, or in an affiliate of, the cemetery
25-17 individual owner, corporate owner, or a person who owns a
25-18 controlling interest of the corporate owner of a cemetery
25-19 owner that is not a natural person, or an affiliate of any
25-20 of these persons or entities.
25-21 (I)(h) The trustee shall furnish yearly to the Secretary
25-22 of State a financial report in a form designated by the
25-23 Secretary of State with respect to the perpetual care
25-24 trust fund.
25-25 (3) Any cemetery which has established an irrevocable
25-26 trust fund prior to July 1, 1983, and said trust fund
25-27 meets the minimum criteria established by an Act providing
25-28 for the registration and regulation of cemeteries,
25-29 approved April 4, 1969 (Ga. L. 1969, p. 242), shall not be
25-30 required to establish a new trust fund; provided, further,
25-31 that any such cemetery which has sold all of its lots,
25-32 grave spaces, niches, or crypts and is unable to make any
25-33 future sales shall not be required to establish a trust
25-34 fund as provided in this subsection.
25-35 (i) Upon a finding by a court of competent jurisdiction of
25-36 failure to deposit or maintain funds in the trust account
25-37 as required by this chapter or of fraud, theft, or
25-38 misconduct by the owners of the cemetery or the officers
25-39 or directors of a cemetery company which has wasted or
25-40 depleted such funds, the cemetery owners or the officers
25-41 or directors of a cemetery company may be held jointly and
25-42 severally liable for any deficiencies in the trust account
25-43 as required in this chapter.

-25-

26- 1 (4) Perpetual care cemeteries shall be registered with
26- 2 the Secretary of State according to the provisions of
26- 3 subsection (b) of this Code section. In addition to the
26- 4 requirements of subsection (b) of this Code section, the
26- 5 applicant shall also include the following:
26- 6 (A) A filing fee of $100.00;
26- 7 (B) The name, address, and telephone number of each
26- 8 trustee;
26- 9 (C) A copy of a perpetual care trust fund agreement
26-10 executed by the applicant and accepted by the trustee
26-11 calling for an initial deposit of $10,000.00 and a
26-12 copy of a bank cashier's check or certified check
26-13 attached for such amount and payable to such trustee,
26-14 the trust agreement being conditioned only upon
26-15 issuance of a certificate of registration; and
26-16 (D) A consent to service executed by the trustee
26-17 pursuant to Code Section 44-3-148.
26-18 10-14-7.
26-19 (e)(1)(a)(1) Each preneed dealer, as defined in this
26-20 article, which sells burial merchandise as defined or
26-21 funeral merchandise on a preneed basis or preneed
26-22 interment burial or funeral services shall establish and
26-23 maintain a preneed escrow account.
26-24 (A) The amount to be deposited to said escrow account
26-25 shall be 35 percent of the sales price of such burial
26-26 merchandise (2) With respect to funeral merchandise, the
26-27 amount to be deposited to said escrow account shall be
26-28 not less than 100 percent of the sales price of such
26-29 merchandise; in no event shall the amount deposited be
26-30 less than 110 percent of the wholesale price of such
26-31 merchandise. If the contract of sale shall include
26-32 cemetery grave spaces or items not deemed to be burial
26-33 or funeral merchandise, the portion of the sales price
26-34 attributable to the sale of the contemplated burial or
26-35 funeral merchandise shall be determined, and it shall
26-36 only be as to such portion of the total contract as
26-37 constitutes burial or funeral merchandise that the
26-38 deposit of 35 percent of the sales price described in
26-39 this paragraph shall be required. In the event that the
26-40 sale of burial or funeral merchandise is on under an
26-41 installment contract, the contemplated required trust
26-42 deposit shall be a pro rata part from of the principal

-26-

27- 1 portion of each installment payment, such deposit only
27- 2 being required pro rata as payments are made by the
27- 3 purchaser for such burial or funeral merchandise. In
27- 4 the event the installment contract is discounted or sold
27- 5 to a third party, the seller shall be required to
27- 6 deposit an amount equal to 35 percent of the undeposited
27- 7 portion of the required deposit of the sales price of
27- 8 such burial or funeral merchandise at such time as if
27- 9 the contract were paid in full.
27-10 (B)(3) In the event that With respect to cash advance
27-11 items and the sale of preneed funeral interment or
27-12 entombment or burial services are sold, the amount to be
27-13 deposited to said escrow account shall be 100 percent of
27-14 the sales price of such funeral or burial services or
27-15 the full amount of a cash advance item. The time and
27-16 manner of deposit shall be the same as that specified
27-17 for deposit of burial or funeral merchandise sale funds
27-18 to the escrow account.
27-19 (C)(b) The deposit specified in subparagraph (A) of
27-20 paragraph (1) paragraphs (2) and (3) of this subsection
27-21 (a) of this Code section shall be made prior to the date
27-22 of the next required filing of the quarterly report with
27-23 the Secretary of State not later than 30 days following
27-24 the last day of the month in which any payment is
27-25 received.
27-26 (D)(c) The preneed escrow account shall be established and
27-27 maintained in a state bank, state savings and loan
27-28 institution, savings bank, trust company, national bank,
27-29 federal savings and loan association, state chartered
27-30 credit union, or federally chartered credit union, whose
27-31 deposits are insured by the Federal Deposit Insurance
27-32 Corporation or other governmental agency, or other
27-33 organization approved by the Secretary of State which is
27-34 located and doing business in this state.
27-35 (E)(i)(d)(1) Funds may be released from the escrow
27-36 account when the burial or funeral merchandise is
27-37 delivered at the time of need or to the purchaser at the
27-38 purchaser's request or, in the case of a monument,
27-39 attached to realty, each phase of mausoleum construction
27-40 is completed or the cemetery spaces are developed, or
27-41 when the preneed dealer shall have paid the wholesale
27-42 price of the burial merchandise to a manufacturer
27-43 approved by the Secretary of State and when the
27-44 manufacturer shall have certified to the purchaser that

-27-

28- 1 such payment has been made and that such burial
28- 2 merchandise will be delivered upon request of the
28- 3 purchaser, or at such times as described in the rules
28- 4 and regulations promulgated by the Secretary of State.
28- 5 A preneed dealer is prohibited from requiring preneed
28- 6 delivery to the consumer as a condition of the sale.
28- 7 Outer burial containers may not be delivered prior to
28- 8 need. Deposits made from funds received in payment of
28- 9 preneed services shall remain in the escrow account
28-10 until such services are performed, at which time said
28-11 funds shall may be released to the cemetery preneed
28-12 dealer upon certification of performance. The trustee
28-13 may require certification by the preneed dealer of
28-14 delivery of merchandise or performance of services
28-15 before release of funds.
28-16 (ii)(2) The funds on deposit under the terms of this
28-17 subsection shall be deemed and regarded as escrow funds
28-18 pending delivery of the burial or funeral merchandise
28-19 concerned and said funds may not be pledged,
28-20 hypothecated, transferred, or in any manner encumbered
28-21 by the escrow agent nor may said funds be offset or
28-22 taken for the debts of the cemetery preneed dealer until
28-23 such time as the merchandise has been delivered or the
28-24 services performed the phase of mausoleum construction
28-25 completed or the cemetery spaces developed; but after
28-26 delivery of the burial or funeral merchandise concerned,
28-27 upon completion of each phase of construction of
28-28 mausoleum crypts, or the performance of preneed
28-29 interment services, the registrant shall be authorized
28-30 to withdraw or offset proportionately such funds and
28-31 treat the same as money belonging to him; provided,
28-32 however, that until delivery of burial merchandise is
28-33 complete, construction is completed, or services are
28-34 performed, the preneed dealer shall at no time withdraw
28-35 funds in excess of the actual cost incurred in such
28-36 delivery, construction, or performance.
28-37 (2) Preneed dealers shall be registered with the
28-38 Secretary of State according to the provisions of
28-39 subsection (b) of this Code section. In addition to the
28-40 requirements of subsection (b) of this Code section, the
28-41 applicant shall also include the following:
28-42 (A) A filing fee of $1,000.00;
28-43 (B) The name, address, location, and telephone number
28-44 of the preneed burial escrow account depository, the

-28-

29- 1 name of the account, the account number, and a
29- 2 financial report regarding said account;
29- 3 (C) An executed copy of the escrow agreement setting
29- 4 forth the method used for computing the preneed escrow
29- 5 deposit requirements. This agreement shall not be
29- 6 changed or amended without the prior written approval
29- 7 of the Secretary of State; and
29- 8 (D) The name, address, and telephone number of the
29- 9 escrow agent.
29-10 (3) Every registration under this subsection shall
29-11 expire on the first day of August of each year. The
29-12 registration must be renewed with the Secretary of State
29-13 each year by the submission of a renewal application
29-14 containing the information required in an application
29-15 for initial registration to the extent that such
29-16 information had not been included in an application or
29-17 renewal application previously filed. The filing fee
29-18 for renewal of registration shall be $200.00.
29-19 (e) At any time, in the event that the preneed escrow
29-20 account contains an amount less than the amount required
29-21 by this Code section, the preneed dealer shall, within 15
29-22 days after the earlier of becoming aware of such fact or
29-23 having been so notified by the Secretary of State, deposit
29-24 into the preneed account an amount equal to such
29-25 shortfall. In the event that the Secretary of State and
29-26 the preneed dealer disagree regarding the amount of such
29-27 shortfall, no penalty shall be imposed upon the preneed
29-28 dealer for any failure to comply with this provision
29-29 unless such failure occurs after notice and opportunity
29-30 for a hearing as provided in Code Section 10-14-23.
29-31 (f) Upon a finding by a court of competent jurisdiction of
29-32 failure to deposit or maintain funds in the preneed escrow
29-33 account as required by this chapter or of fraud, theft, or
29-34 other misconduct by the preneed dealer or the officers or
29-35 directors of the preneed dealer which has wasted or
29-36 depleted such funds, the preneed dealer or the officers or
29-37 directors of the preneed dealer may be held jointly and
29-38 severally liable for any deficiencies in the preneed
29-39 escrow account.
29-40 44-3-133. 10-14-8.
29-41 (a) The Secretary of State, by order, may prohibit a
29-42 person who is an employee, officer, or independent

-29-

30- 1 contractor, or other agent directly involved in cemetery
30- 2 or preneed sales or any person occupying a similar status
30- 3 or performing similar functions the sale of burial rights,
30- 4 burial or funeral merchandise, or burial or funeral
30- 5 services from employment or other association with a
30- 6 cemetery or preneed dealer registered registrant under
30- 7 this chapter if the Secretary of State finds that such is
30- 8 in the public interest and that said person:
30- 9 (1) Has willfully made or caused to be made, in any
30-10 documents filed with the Secretary of State under this
30-11 article chapter, or in any hearings conducted by the
30-12 Secretary of State, any statement which, at the time and
30-13 in the light of the circumstances under which it was
30-14 made, was false or misleading with respect to any
30-15 material fact, or has willfully omitted to state in any
30-16 application any material fact which is required to be
30-17 stated therein or necessary in order to make the
30-18 statements made, in light of the circumstances under
30-19 which they were made, not misleading;
30-20 (2) Has willfully violated or willfully failed to comply
30-21 with any provision of this article chapter or a
30-22 predecessor law or any regulation or order promulgated
30-23 or issued under this article chapter or any predecessor
30-24 law;
30-25 (3) Has been adjudicated, civilly or criminally, to have
30-26 committed fraud or to have violated any law of any state
30-27 involving fair trade or business practices, has been
30-28 convicted of a misdemeanor of which fraud is an
30-29 essential element or which involves moral turpitude or
30-30 which involves any aspect of the funeral or cemetery
30-31 business, or has been convicted of a felony;
30-32 (4) Has engaged in any unethical or dishonest practices
30-33 in the funeral or cemetery business; or
30-34 (5) Is permanently or temporarily enjoined, suspended,
30-35 or barred by any court of competent jurisdiction or by
30-36 any state or other jurisdiction from engaging in or
30-37 continuing any conduct or practice involving any aspect
30-38 of the funeral or cemetery business.
30-39 (b) Where the Secretary of State finds that there are
30-40 grounds for the prohibition from employment provided in
30-41 this Code section, he or she may issue an order
30-42 prohibiting an employee, officer, or independent
30-43 contractor, or other agent directly or indirectly involved

-30-

31- 1 in cemetery or preneed sales or any person occupying a
31- 2 similar status or performing similar functions from
31- 3 employment with a registered cemetery or preneed dealer.
31- 4 Such an order shall not be effective until notice and
31- 5 opportunity for hearing are provided in accordance with
31- 6 Code Section 44-3-147 10-14-23 and until the Secretary of
31- 7 State shall issue a written order in accordance with Code
31- 8 Section 10-14-23 44-3-147 if such person requests a
31- 9 hearing under Code Section 44-3-147; but the Secretary of
31-10 State may, if he or she finds that the public safety or
31-11 welfare requires emergency action, immediately issue an
31-12 order prohibiting such person from such employment. Such
31-13 an order of immediate prohibition will expire
31-14 automatically if the Secretary of State fails to afford
31-15 notice and opportunity for hearing pursuant to Code
31-16 Section 44-3-147 10-14-23.
31-17 44-3-135. 10-14-9.
31-18 (a) Every person registering pursuant to Code Section
31-19 44-3-134 shall pay a filing fee as mandated by subsection
31-20 (c), (d), or (e) of Code Section 44-3-134. Such initial
31-21 filing fees and respective renewal fees shall be
31-22 cumulative. For the purposes of this Code section,
31-23 cumulative filing fees shall mean that a person who
31-24 registers under subsection (c) or (d) of Code Section
31-25 44-3-134, who also sells burial merchandise or burial
31-26 services under subsection (e) of Code Section 44-3-134,
31-27 shall pay a filing fee that is equal to the sum of the
31-28 filing fee required under subsection (c) or (d) of Code
31-29 Section 44-3-134 and the filing fee required by subsection
31-30 (e) of Code Section 44-3-134.
31-31 (b) Any document filed under this article or a
31-32 predecessor law may be incorporated by reference as an
31-33 exhibit to any registration statement filed under Code
31-34 Section 44-3-134 to the extent that the document is
31-35 currently accurate; provided, however, that each
31-36 registrant is under a continuing duty to update such
31-37 filing and to notify the Secretary of State regarding any
31-38 changes or amendments to such documents on file.
31-39 (c)(a) A registration statement application may be amended
31-40 by filing with the Secretary of State an amended
31-41 application signed by the persons required to sign the
31-42 original registration application under Code Section
31-43 44-3-134 10-14-4 or 10-14-5. Any such amendment shall
31-44 become effective when the Secretary of State so orders.

-31-

32- 1 (d)(b) Every applicant registered pursuant to Code Section
32- 2 44-3-134 10-14-4 or 10-14-5 shall agree to deliver in
32- 3 Georgia, on demand of the Secretary of State, all records
32- 4 and documents concerning funds, accounts, transactions,
32- 5 and activities of said applicant or said applicant shall
32- 6 agree to pay the expenses incurred in sending an auditor
32- 7 approved by the Secretary of State to wherever such
32- 8 records and documents are located for the purpose of
32- 9 conducting an audit pursuant to the provisions of this
32-10 article chapter.
32-11 (e)(c) When any cemetery or preneed dealer registered
32-12 under Code Section 44-3-134 10-14-4 is sold or the
32-13 ownership is otherwise transferred, or a controlling
32-14 interest is sold or transferred, the vendor or the
32-15 transferor of such cemetery, preneed dealer, or interest
32-16 shall remain liable for any funds that should have been
32-17 deposited prior to the date of such sale or transfer in
32-18 the perpetual care trust fund or the preneed escrow
32-19 account, or both.
32-20 (1) Prior to such sale or transfer, the vendor or
32-21 transferor shall notify the Secretary of State of the
32-22 proposed transfer and submit to the Secretary of State
32-23 any document or record the Secretary of State may
32-24 require in order to demonstrate that said vendor or
32-25 transferor is not indebted to the perpetual care trust
32-26 fund or the preneed escrow account, or both. After the
32-27 transfer of ownership or control and the presentation of
32-28 proof of currency of the perpetual care trust fund or
32-29 the preneed escrow account, or both, by the vendor or
32-30 transferor, the Secretary of State may require the
32-31 presentation of proof of the continued current status of
32-32 the perpetual care trust fund or the preneed escrow
32-33 account, or both, by the vendee or transferee. The
32-34 Secretary of State is authorized to recover from such
32-35 vendor, transferor, vendee, or transferee, for the
32-36 benefit of the perpetual care trust fund or the preneed
32-37 escrow account, or both, all sums which the vendor,
32-38 transferor, vendee, or transferee has not properly
32-39 accounted for and paid into the trust fund.
32-40 (2) When the vendee or transferee has complied with the
32-41 provisions of this subsection, he or she shall submit to
32-42 the Secretary of State an application for registration
32-43 and appropriate fees pursuant to Code Section 44-3-134
32-44 10-14-4. The Secretary of State shall then issue a

-32-

33- 1 certificate of registration to said vendee or
33- 2 transferee.
33- 3 (3) A fee of $500.00 shall be paid to the Secretary of
33- 4 State by the vendor or transferor upon written
33- 5 notification to the Secretary of State of the proposed
33- 6 transfer. Said fee shall be in addition to any fee
33- 7 imposed pursuant to subsection (f) of Code Section
33- 8 44-3-140.
33- 9 10-14-10.
33-10 (f)(1)(a) Except as otherwise provided in paragraph (2) of
33-11 this subsection subsections (b) and (c) of this Code
33-12 section, every cemetery initially registered according to
33-13 the provisions of this chapter on or after August 1, 1986,
33-14 July 1, 2000, shall consist of not less than 25 ten acres
33-15 of land.
33-16 (2)(b) The following cemeteries shall not be subject to
33-17 the requirement of paragraph (1) of this subsection (a) of
33-18 this Code section:
33-19 (A)(1) All cemeteries registered according to this
33-20 chapter article prior to August 1, 1986; or
33-21 (B) Cemeteries (2) Cemeteries initially registered on or
33-22 after August 1, 1986, but before July 1, 2000, which
33-23 shall consist of not less than 25 acres of land, except
33-24 for cemeteries subject to a provision of previous law,
33-25 which allowed cemeteries consisting of not less than ten
33-26 acres of land dedicated solely for burial purposes and
33-27 located in counties having a population of less than
33-28 10,000 according to the United States decennial census
33-29 of 1990 or any future such census.
33-30 (c) The Secretary of State may provide by rule or
33-31 regulation for a smaller minimum size for a cemetery which
33-32 consists solely of one or more columbaria.
33-33 44-3-136. 10-14-11.
33-34 (a) The Secretary of State may issue a stop order denying
33-35 effectiveness to, or suspending or revoking the
33-36 effectiveness of, any registration and shall give notice
33-37 of such issuance pursuant to Code Section 44-3-147
33-38 10-14-23 if he or she finds that the order is in the
33-39 public interest and that:
33-40 (1) The registration statement as of its effective date,
33-41 or as of any earlier date in the case of an order

-33-

34- 1 denying effectiveness, contains an untrue statement of a
34- 2 material fact or omits to state a material fact required
34- 3 to be stated therein or necessary to make the statements
34- 4 therein not misleading;
34- 5 (2) The applicant has failed to file financial reports
34- 6 required by Code Section 44-3-134 subsection (h) of Code
34- 7 Section 10-14-12;
34- 8 (3) The applicant has failed to pay the filing fees
34- 9 required by Code Section 44-3-134 10-4-4;
34-10 (4) The person or entity registered or sought to be
34-11 registered or the individual owner, corporate owner, or
34-12 person who owns a controlling interest of the corporate
34-13 owner has been adjudicated, civilly or criminally, to
34-14 have committed fraud or to have violated any law of any
34-15 state involving fair trade or business practices, has
34-16 been convicted of a misdemeanor of which fraud is an
34-17 essential element or which involves any aspect of the
34-18 funeral or cemetery business, or has been convicted of a
34-19 felony; or
34-20 (5) The trustee for the perpetual care trust fund or the
34-21 escrow agent for the preneed escrow account has failed
34-22 to file financial reports required by subsection (h) of
34-23 Code Section 10-14-6 or subsection (g) of Code Section
34-24 10-14-29;
34-25 (6) The person or entity registered or seeking to be
34-26 registered has become insolvent or has filed a voluntary
34-27 petition for protection from creditors; or
34-28 (5)(7) Any provision of this article chapter or any
34-29 rule, order, or condition lawfully imposed under this
34-30 article chapter has been willfully violated by:
34-31 (A) The person filing the registration statement
34-32 application;
34-33 (B) The registrant's individual owner, corporate
34-34 owner, or person who owns a controlling interest of
34-35 the corporate owner; or
34-36 (C) The trustee or escrow agent of a trust fund or
34-37 escrow account established and maintained pursuant to
34-38 the provisions of this article chapter.
34-39 (b) The Secretary of State may deny registration or refuse
34-40 to grant renewal of registration if he or she finds that
34-41 such refusal or denial is in the public interest and that:

-34-

35- 1 (1) The registration statement application does not
35- 2 contain a current list of cemetery sales persons preneed
35- 3 sales agents and accompanying information as required by
35- 4 Code Section 44-3-132 10-14-4;
35- 5 (2) The applicant has not paid filing fees or renewal
35- 6 fees as required by Code Section 44-3-134 10-14-4; or
35- 7 (3) The applicant has not filed the financial reports
35- 8 required by Code Section 44-3-134 10-14-4 or subsection
35- 9 (h) of Code Section 10-14-12.
35-10 (c) In addition to the actions authorized in subsections
35-11 (a) and (b) of this Code section, the Secretary of State
35-12 shall be authorized to impose a penalty fee of $25.00 per
35-13 month or fraction of a month not to exceed $500.00 for the
35-14 late filing of an application for a renewal registration
35-15 statement or late filing of financial reports required by
35-16 this article chapter, or both. However, the penalty fee
35-17 or fees imposed for the late filing of an application for
35-18 renewal of registration statements or financial reports
35-19 may be waived by the Secretary of State upon just cause
35-20 being shown by the party against whom the fee is imposed
35-21 upon a showing to the Secretary of the State that such
35-22 late filing was due to circumstances beyond the control of
35-23 the applicant or registrant despite the exercise by the
35-24 applicant or registrant of due diligence in the timely
35-25 filing of the application or report.
35-26 (d) The Secretary of State may by order summarily postpone
35-27 or suspend the effectiveness of the registration statement
35-28 or refuse to register any applicant pending final
35-29 determination of any proceeding under this Code section.
35-30 Upon the entry of the order, the Secretary of State shall
35-31 promptly notify the applicant or registrant of the order
35-32 and the reasons therefor for the order and that, within
35-33 15 days after the receipt of a written request, the matter
35-34 will be heard. If no hearing is requested and none is
35-35 ordered by the Secretary of State, the order will remain
35-36 in effect until it is modified or vacated by the Secretary
35-37 of State. If a hearing is requested or ordered, the
35-38 Secretary of State, after notice of an opportunity for
35-39 hearing to the persons affected, may modify or vacate the
35-40 order or extend it until final determination.
35-41 (e) The Secretary of State may vacate or modify a stop
35-42 order if he or she finds that the conditions which

-35-

36- 1 prompted its entry have changed or that it is otherwise in
36- 2 the public interest to do so.
36- 3 (f) No stop order issued under any part of this Code
36- 4 section, except the first sentence of subsection (d) of
36- 5 this Code section, shall become effective until and unless
36- 6 the Secretary of State has complied with the provisions of
36- 7 Code Section 44-3-147 10-14-23.
36- 8 44-3-137. 10-14-12.
36- 9 (a) Each registrant under paragraph (1) or (2) of
36-10 subsection (c) or (e) (b), or both, of Code Section
36-11 44-3-134 10-14-4 shall establish and maintain a separate
36-12 and distinct account for the perpetual care trust fund for
36-13 each cemetery and for the preneed escrow account. There
36-14 shall be no commingling, codeposits, or transfers of funds
36-15 between the accounts, except pursuant to court order and
36-16 with the knowledge and consent of the Secretary of State.
36-17 (b) Each registrant shall keep and maintain separate
36-18 books, records, accounts, and documents regarding the
36-19 transaction of its business. The books, records,
36-20 accounts, and documents related to the keeping of funds
36-21 pursuant to the provisions of this article chapter and the
36-22 rules and regulations promulgated under this article
36-23 chapter shall be kept and maintained by the registrant
36-24 separately from the other books, records, accounts, and
36-25 documents related to the transaction of business.
36-26 (c) A cemetery owner or an officer or director of a
36-27 cemetery company may be a trustee of the perpetual care
36-28 trust fund of a cemetery which the individual or cemetery
36-29 company owns upon approval of the Secretary of State. Said
36-30 trustee shall be required to be bonded and to file such
36-31 bond with the Secretary of State; however, the Secretary
36-32 of State shall have the authority to waive said bond upon
36-33 a showing of financial stability and assets.
36-34 (d) The Secretary of State shall have the authority to
36-35 prescribe or approve the form of the perpetual care trust
36-36 agreement and shall have the authority to approve or
36-37 disapprove any amendments to said trust agreement as of
36-38 July 1, 1983.
36-39 (e) The Secretary of State shall have the authority to
36-40 prescribe or approve the form of the preneed escrow
36-41 account agreement and shall have the authority to approve

-36-

37- 1 or disapprove any amendments to said escrow account
37- 2 agreement as of July 1, 1983.
37- 3 (f) A trustee or escrow agent of a registrant may be
37- 4 removed pursuant to the provisions of Code Section
37- 5 44-3-143 10-14-19 or by other means provided by the laws
37- 6 of this state.
37- 7 (g) A cemetery company or preneed dealer may use a sales
37- 8 contract containing an allocation of proceeds section,
37- 9 provided full disclosure of the allocation of proceeds is
37-10 explained to the purchaser. The perpetual care
37-11 obligations imposed by this article must be deposited when
37-12 any of the following events occur but not later than the
37-13 time required by subsection (c) of Code Section 44-3-134:
37-14 (1) The allocation of proceeds applies the funds to the
37-15 perpetual care trust; or
37-16 (2) When sufficient funds have been applied to the price
37-17 of the contract according to allocation of proceeds
37-18 provision to indicate full payment of the lot, grave
37-19 space, niche, burial right, or crypt.
37-20 (h) A preneed dealer must notify the Secretary of State
37-21 whether the wholesale cost method or the 35 percent of the
37-22 sales price method will be used for computing preneed
37-23 escrow account deposits. The method of computing said
37-24 deposits shall be the same for determining the amount of
37-25 all escrow account deposits and the method shall not be
37-26 changed except upon the written approval of the Secretary
37-27 of State.
37-28 (i) In lieu of the preneed deposits specified in
37-29 subparagraph (e)(1)(A) of Code Section 44-3-134, a preneed
37-30 dealer may post such proof of financial responsibility as
37-31 the Secretary of State shall, by rule and regulation,
37-32 require for the protection of persons purchasing burial
37-33 merchandise.
37-34 (j)(g) Each perpetual care cemetery and preneed dealer
37-35 shall file a report concerning the perpetual care trust
37-36 and the preneed escrow account at least quarterly annually
37-37 with the Secretary of State, provided that, after notice
37-38 and a hearing, the Secretary of State may order more
37-39 frequent reports in the event any such report is not filed
37-40 in a timely manner or if the report filed contains errors
37-41 and deficiencies. The report shall be on a form approved
37-42 prescribed by the Secretary of State.

-37-

38- 1 44-3-138. 10-14-13.
38- 2 For the purposes of venue for any civil or criminal action
38- 3 under this article chapter, any violation of this article
38- 4 chapter or of any rule, regulation, or order promulgated
38- 5 under this article chapter shall be considered to have
38- 6 been committed in any county in which any act was
38- 7 performed in furtherance of the transaction which violated
38- 8 the article this chapter, in the county of any violator's
38- 9 principal place of business in this state, in the county
38-10 of the cemetery's or preneed dealer's or burial or funeral
38-11 merchandise dealer's location or residence in this state,
38-12 and in any county in which any violator had control or
38-13 possession of any proceeds of said violation or of any
38-14 books, records, documents, or other material or objects
38-15 which were used in furtherance of said violation.
38-16 44-3-139. 10-14-14.
38-17 (a) The administration of the provisions of this article
38-18 chapter shall be vested in the Secretary of State, who may
38-19 delegate such of his or her powers and duties under this
38-20 article chapter to a division director subordinate of his
38-21 the office as he or she shall deem appropriate.
38-22 (b) The Secretary of State shall keep a record of all
38-23 proceedings related to his or her duties under this
38-24 article chapter and shall keep a register keep records in
38-25 which shall be entered the names of all cemeteries,
38-26 preneed dealers, preneed sales agents, and burial or
38-27 funeral merchandise dealers to whom certificates of
38-28 registration are issued, which register records shall be
38-29 open at all times for public inspection.
38-30 (c) The Secretary of State shall have the authority to
38-31 administer oaths in, and to prescribe forms for, all
38-32 matters arising under this article chapter.
38-33 (d) The Secretary of State shall have authority to employ
38-34 examiners, clerks and stenographers, and other employees
38-35 as the administration of this law may require. The
38-36 Secretary of State shall also have authority to appoint
38-37 and employ investigators who shall have, in any case that
38-38 in which there is a reason to believe a violation of this
38-39 article chapter has occurred or is about to occur, the
38-40 right and power to serve subpoenas and to swear out and
38-41 execute search warrants and arrest warrants.

-38-

39- 1 (e) The Secretary of State shall have the power to make
39- 2 such rules and regulations from time to time as he or she
39- 3 may deem necessary and proper for the enforcement of this
39- 4 article chapter including, without limitation, rules
39- 5 regarding the solicitation of burial or funeral rights,
39- 6 merchandise, or services. The Secretary of State shall
39- 7 regulate such solicitation to protect the public from
39- 8 solicitation which is intimidating, overreaching,
39- 9 vexatious, fraudulent, or misleading; which utilizes undue
39-10 influence; or which takes undue advantage of a person's
39-11 ignorance or emotional vulnerability. Such rules and
39-12 regulations shall be adopted, promulgated, and contested
39-13 as provided in Chapter 13 of Title 50.
39-14 44-3-140. 10-14-15.
39-15 (a) The Secretary of State, at his or her discretion:
39-16 (1) May make such public or private investigations or
39-17 examinations inside or outside this state as he or she
39-18 deems necessary to determine whether any person has
39-19 violated or is about to violate any provision of this
39-20 article chapter or any rule, regulation, or order under
39-21 this article chapter or to aid in the enforcement of
39-22 this article chapter or in the prescribing of rules and
39-23 regulations under this article chapter; and
39-24 (2) May require or permit any person to file a statement
39-25 in writing, under oath or otherwise as the Secretary of
39-26 State determines, as to all the facts and circumstances
39-27 concerning the matter to be investigated.
39-28 (b) For the purpose of conducting any investigation as
39-29 provided in this Code section, the Secretary of State
39-30 shall have the power to administer oaths, to call any
39-31 party to testify under oath at such investigations, to
39-32 require the attendance of witnesses and the production of
39-33 books, records, and papers, and to take the depositions of
39-34 witnesses; and, for such purposes, the Secretary of State
39-35 is authorized to issue a subpoena for any witness or a
39-36 subpoena for the production of documentary evidence to
39-37 compel the production of any books, records, or papers.
39-38 Said subpoenas may be served by certified mail, return
39-39 receipt requested, to the addressee's business mailing
39-40 address or by investigators appointed by the Secretary of
39-41 State or shall be directed for service to the sheriff of
39-42 the county where such witness resides or is found or where
39-43 such person in custody of any books, records, or papers

-39-

40- 1 resides or is found. The fees and mileage of the sheriff,
40- 2 witness, or person shall be paid from the funds in the
40- 3 state treasury for the use of the Secretary of State in
40- 4 the same manner that other expenses of the Secretary of
40- 5 State are paid.
40- 6 (c) In case of refusal to obey a subpoena issued under any
40- 7 Code section of this article chapter to any person, a
40- 8 superior court of appropriate jurisdiction, upon
40- 9 application by the Secretary of State, may issue to the
40-10 person an order requiring him or her to appear before the
40-11 court to show cause why he or she should not be held in
40-12 contempt for refusal to obey the subpoena. Failure to obey
40-13 a subpoena may be punished by the court as contempt of
40-14 court.
40-15 (d) The Secretary of State is authorized to hold
40-16 investigative hearings with respect to any matter under
40-17 this article chapter. A hearing as provided for in this
40-18 Code section may be conducted by any person designated by
40-19 the Secretary of State for that purpose. A transcript of
40-20 the testimony and evidence resulting from such hearing
40-21 may, but need not, be transcribed by the Secretary of
40-22 State. A report of the investigative hearing shall be
40-23 included in the investigative report prepared for the
40-24 Secretary of State. Any recommendations of the designated
40-25 representative of the Secretary of State shall be advisory
40-26 only and shall not have the effect of an order of the
40-27 Secretary of State.
40-28 (e) The Secretary of State shall have the authority to
40-29 inspect and audit or cause to be audited the books of each
40-30 registrant under this chapter that has established and
40-31 maintained a perpetual care trust fund or a preneed escrow
40-32 account pursuant to this article. Said audit may be
40-33 conducted by the Secretary of State as frequently as the
40-34 Secretary of State may deem appropriate, provided that, in
40-35 lieu of an audit, the Secretary of State may accept a
40-36 certified report of examination from a certified public
40-37 accountant as to the accuracy of the condition of each
40-38 trust fund or escrow account. Furthermore, in the event
40-39 that the Secretary of State may find reason to believe in
40-40 any case that the amounts of funds on deposit are less
40-41 than that required by this article chapter, the Secretary
40-42 of State may require such increase of deposit as he or she
40-43 reasonably believes necessary to accomplish the provisions
40-44 of this article chapter.

-40-

41- 1 (f) Pursuant to the auditing powers given to the Secretary
41- 2 of State by this article chapter, the Secretary of State
41- 3 may assess against the audited registrant reasonable and
41- 4 necessary expenses incurred by an audit conducted by the
41- 5 Secretary of State or his representatives of such
41- 6 official. Such an audit may be undertaken pursuant to a
41- 7 proposed transfer of ownership, the failure of the
41- 8 registrant to keep and maintain sufficient records, or an
41- 9 administrative or legal action. Assessment of said
41-10 reasonable and necessary audit expenses shall be $75.00
41-11 per auditor per day plus actual expenses. The combined
41-12 audit expenses and actual expenses shall not exceed
41-13 $1,000.00 per 12 months for any one cemetery. A certified
41-14 audit conducted by an independent accountant of the
41-15 registrant's perpetual care trust account and preneed
41-16 escrow account may be accepted by the Secretary of State
41-17 in lieu of audit. Expenses for an audit undertaken
41-18 pursuant to administrative or legal action will be
41-19 assessed against the registrant only if such audit results
41-20 in an adverse finding pursuant to such action.
41-21 44-3-141. 10-14-16.
41-22 (a) The owner of every cemetery may make, adopt, and
41-23 enforce rules and regulations for the use, care, control,
41-24 management, restriction, and protection of such cemetery
41-25 and of all parts and subdivisions thereof; for
41-26 restricting, limiting, and regulating the use of all
41-27 property within such cemetery; for regulating and
41-28 preventing the introduction and care of plants or shrubs
41-29 within such grounds; for regulating the conduct of persons
41-30 and preventing improper assemblages therein; and for all
41-31 other purposes deemed necessary by the owner of the
41-32 cemetery for the proper conduct of the business of the
41-33 cemetery and the protection of safeguarding the premises
41-34 and the principles, plans, and ideas on which the cemetery
41-35 was organized. From time to time, the owner may amend, add
41-36 to, revise, change, modify, or abolish such rules and
41-37 regulations. Such rules and regulations shall be plainly
41-38 printed or typewritten, posted conspicuously, and
41-39 maintained, subject to inspection and copy, at the usual
41-40 place for transacting the regular business of the
41-41 cemetery; provided, however, that no cemetery to which the
41-42 provisions of this article chapter are applicable shall
41-43 have the power to adopt any rule or regulation in conflict
41-44 with any of the provisions of this article chapter or in
41-45 derogation of the contract rights of lot owners or owners

-41-

42- 1 of burial rights. Upon request, the registrant shall
42- 2 provide a copy of said rules and regulations to any person
42- 3 who requests it.
42- 4 (b) The owner of every cemetery shall have the further
42- 5 right to establish reasonable rules and regulations
42- 6 regarding the type material, design, composition, finish,
42- 7 and specifications of any and all merchandise to be used
42- 8 or installed in the cemetery. Reasonable Subject to the
42- 9 provisions of this Code section and rules of the Secretary
42-10 of State, reasonable rules may further be adopted
42-11 regarding the installing by the cemetery or others of all
42-12 merchandise to be installed in the cemetery. Such rules
42-13 and regulations shall be posted conspicuously and
42-14 maintained, subject to inspection and copy, at the usual
42-15 place for transacting the regular business of the
42-16 cemetery. Upon request, the registrant shall provide a
42-17 copy of said rules and regulations to any person
42-18 requesting it. No cemetery owner shall have the right to
42-19 prevent the use of any merchandise purchased by a lot
42-20 owner or owner of a burial right, his or her
42-21 representative, his or her agent, or his or her heirs or
42-22 assigns from any source, provided the merchandise meets
42-23 all rules and regulations.
42-24 (c) All cemetery owners registrants shall have a full and
42-25 complete schedule of all charges for grave lots, burial
42-26 rights, burial or funeral merchandise, and burial or
42-27 funeral services provided by the cemetery registrant
42-28 plainly printed or typewritten, posted conspicuously, and
42-29 maintained, subject to inspection and copy, at the usual
42-30 place for transacting the regular business of the
42-31 cemetery. Upon request, the registrant shall provide a
42-32 copy of said schedule of charges to any person requesting
42-33 it.
42-34 44-3-142. 10-14-17.
42-35 (a) It shall be unlawful for any person:
42-36 (1) To sell any cemetery property, burial rights, burial
42-37 services, or burial merchandise without obtaining and
42-38 maintaining a valid registration with the Secretary of
42-39 State;
42-40 (2)(1) To sell or offer to sell any cemetery property,
42-41 burial rights, burial or funeral services, or burial or
42-42 funeral merchandise by means of any oral or written
42-43 untrue statement of a material fact or any omission to

-42-

43- 1 state a material fact necessary in order to make the
43- 2 statements made, in the light of the circumstances under
43- 3 which they are made, not misleading, the buyer not
43- 4 knowing of the untruth or omission, if such person shall
43- 5 not sustain the burden of proof that he did not know,
43- 6 and in the exercise of reasonable care could not have
43- 7 known, of the untruth or omission; or
43- 8 (3)(2) To sell or offer to sell any cemetery property,
43- 9 burial rights, burial or funeral services, or burial or
43-10 funeral merchandise in violation of any provision of
43-11 this article chapter or rule, regulation, or order
43-12 promulgated or issued by the Secretary of State under
43-13 any provision of this article. chapter;
43-14 (3) In connection with the sale of preneed merchandise
43-15 or services, to fail to refund, at any time after sale,
43-16 within three business days of the request of the
43-17 purchaser or the purchaser's heirs or assigns the sales
43-18 prices plus applicable interest as determined according
43-19 to rules promulgated by the Secretary of State;
43-20 (4) To (b) It shall be unlawful for any person to
43-21 misappropriate, convert, illegally withhold, or fail to
43-22 account for any cemetery trust funds, escrow funds, or
43-23 other funds established or maintained pursuant to this
43-24 article. chapter;
43-25 (5) Knowingly (c) It shall be unlawful for any person
43-26 knowingly to cause to be made, in any document filed
43-27 with the Secretary of State or in any proceeding under
43-28 this article chapter, any statement which is, at the
43-29 time it is made and in the light of the circumstances
43-30 under which it is made, false or misleading in any
43-31 material respect.;
43-32 (6) To sell, offer to sell, solicit offers to buy, or
43-33 otherwise engage in the sale of funeral services if such
43-34 person is not a licensed funeral director; or
43-35 (7) To sell any grave space which has not been platted
43-36 and pinned.
43-37 (d)(b) It shall be unlawful for any person in connection
43-38 with the ownership, offer, sale, or purchase of any
43-39 cemetery property, burial rights, burial or funeral
43-40 services, or burial or funeral merchandise, directly or
43-41 indirectly:

-43-

44- 1 (1) To employ any device, scheme, or artifice to
44- 2 defraud; or
44- 3 (2) To engage in any transaction, act, practice, or
44- 4 course of business which operates or would operate as a
44- 5 fraud or deceit upon the purchaser or seller.
44- 6 (c) In connection with the sale or installation of a
44- 7 monument, it shall be unlawful for a cemetery company to:
44- 8 (1) Impose any condition upon the installation of a
44- 9 monument obtained from a third party, other than to
44-10 require installation by a registrant under this chapter
44-11 or as may be otherwise permitted by the rules and
44-12 regulations of the Secretary of State;
44-13 (2) Charge a fee for the installation of a monument
44-14 purchased or obtained from and to be installed by a
44-15 person or firm other than the cemetery company or its
44-16 agents, provided that the cemetery owner may charge a
44-17 fee not to exceed $50.00 to reimburse the cemetery owner
44-18 for its actual costs incurred in assisting in the siting
44-19 of the monument on the lot on which it is to be
44-20 installed, supervision and inspection of the
44-21 installation to ensure compliance with the rules and
44-22 regulations of the cemetery, and any administrative
44-23 functions associated with the installation; provided,
44-24 further, any such fee is properly disclosed and
44-25 published as required by this chapter and charged
44-26 regardless of whether the installer is or is not the
44-27 cemetery owner or affiliated therewith;
44-28 (3) Refuse to mark the place on the grave where the
44-29 marker or monument is to be installed and inspect the
44-30 installation when completed to ensure compliance with
44-31 cemetery rules and regulations;
44-32 (4) Require any person or firm that installs, places, or
44-33 sets a monument to pay any fee other than any fee
44-34 charged pursuant to paragraph (2) of this subsection;
44-35 (5) Tie the purchase of any grave space or burial right
44-36 to the purchase of a monument from or through the seller
44-37 or any other designated person or corporation;
44-38 (6) Refuse to provide care or maintenance for any
44-39 portion of a grave site on which a monument has been
44-40 placed, provided that installation has been in
44-41 accordance with lawful rules and regulations of the
44-42 cemetery;

-44-

45- 1 (7) Attempt to waive liability with respect to damage
45- 2 caused by cemetery employees or agents to a monument
45- 3 after installation, where the monument or installation
45- 4 service is not purchased from the cemetery company
45- 5 providing grave space or from or through any other
45- 6 person or corporation designated by the person
45- 7 authorized to sell grave space or the cemetery company
45- 8 providing grave space; provided, however, that no
45- 9 cemetery company may be held liable for the improper
45-10 installation of a monument where the monument is not
45-11 installed by the cemetery company or its agents;
45-12 (8) After the promulgation of rules and regulations
45-13 relating to the subject matter of this subsection by the
45-14 Secretary of State, to require any person who installs,
45-15 places, or sets a monument to obtain any form of
45-16 insurance, bond, or surety or make any form of pledge,
45-17 deposit, or monetary guarantee as a condition of entry
45-18 or access to cemetery property or the installation of
45-19 any monument thereon, other than as may be in accordance
45-20 with said rules and regulations.
45-21 (d) Other than the fees for the sale of burial rights,
45-22 burial or funeral merchandise, and burial or funeral
45-23 services, no other fee may be directly or indirectly
45-24 charged, contracted for, or received by a cemetery company
45-25 as a condition for a customer to use any burial right,
45-26 burial or funeral merchandise, or burial or funeral
45-27 service, except for:
45-28 (1) Charges paid for opening and closing a grave and
45-29 vault installation;
45-30 (2) Charges paid for transferring burial rights from one
45-31 purchaser to another; however, no such fee may exceed
45-32 $50.00 and such fee must have been disclosed in writing
45-33 to the owner at the time of the initial purchase of the
45-34 burial right from the cemetery;
45-35 (3) Charges for sales, documentary, excise, and other
45-36 taxes actually and necessarily paid to a public
45-37 official, which charges must be supported in fact;
45-38 (4) Charges for credit life and credit disability
45-39 insurance, but only as requested by the purchaser, and
45-40 the premiums for which do not exceed the applicable
45-41 premium chargeable in accordance with the rates filed
45-42 with the Insurance Commissioner; or

-45-

46- 1 (5) Charges for interest on unpaid balances in
46- 2 accordance with applicable law.
46- 3 Nothing herein shall prohibit a cemetery company from
46- 4 charging a reasonable fee for services it provides in
46- 5 connection with a lawful disinterment, provided such
46- 6 charges do not exceed the greater of the cemetery
46- 7 company's normal and customary charges for interment or
46- 8 the actual costs incurred by the cemetery directly
46- 9 attributable to such disinterment. Nothing herein shall
46-10 prohibit a cemetery from charging a reasonable fee for
46-11 actual costs it incurs due to the commencement of a
46-12 funeral service at a time other than previously agreed by
46-13 the cemetery company, the funeral establishment, and the
46-14 owner of the burial rights, or his or her heirs and
46-15 assigns, provided such charges are calculated in a manner
46-16 which is disclosed and published as required by this
46-17 chapter and that such charges are directly attributable to
46-18 extra costs incurred by the cemetery company due to such
46-19 late commencement.
46-20 (e) In connection with the sale of burial rights, burial
46-21 or funeral merchandise, or burial or funeral services, it
46-22 shall be unlawful for any person to fail to comply with
46-23 the provisions of Article 1 of Chapter 1 of this title,
46-24 'The Georgia Retail Installment and Home Solicitation
46-25 Sales Act' or Part 1 of Article 15 of Chapter 1 of this
46-26 title, the 'Fair Business Practices Act of 1975.' For the
46-27 purposes of this subsection, burial rights, burial or
46-28 funeral services, and burial or funeral merchandise shall
46-29 constitute goods as that term is used in said article and
46-30 said part.
46-31 (f) In connection with the installation of a monument:
46-32 (1) It shall be unlawful for any person installing said
46-33 monument to fail to comply with the lawful rules and
46-34 regulations of the cemetery regarding monument
46-35 installation, provided that said rules and regulations
46-36 are provided in writing to the installer prior to the
46-37 installation. In the event such installation is not in
46-38 conformity with said rules and regulations, the
46-39 installer shall be liable to the cemetery for the actual
46-40 cost of correcting such installation so it will be in
46-41 conformity, provided that:
46-42 (A) The cemetery has notified the installer by
46-43 certified mail, return receipt requested, of the

-46-

47- 1 reasons for the nonconformity not later than one year
47- 2 after the date of the installation; and
47- 3 (B) The installer, provided it is registered under
47- 4 this chapter, shall have had not less than 30 days
47- 5 from its receipt of such notice to correct such
47- 6 nonconformity; and
47- 7 (2) An installer of a monument shall be liable to the
47- 8 cemetery, to its customers, and to third persons for
47- 9 damages to their respective property and for other
47-10 damages arising due to the negligence or intentional act
47-11 of such installer, which liability may not be waived by
47-12 contract.
47-13 (g) No program offering free burial rights may be
47-14 conditioned on any requirement to purchase additional
47-15 burial rights, burial or funeral merchandise, or burial or
47-16 funeral services.
47-17 (h) The contract rights of any purchaser of preneed
47-18 merchandise shall be freely transferable without fee.
47-19 (i) It shall be unlawful for any owner or operator of a
47-20 perpetual care cemetery to fail to provide care and
47-21 maintenance for the cemetery.
47-22 10-14-18.
47-23 (a) A registrant offering to provide burial rights, burial
47-24 or funeral merchandise, or burial or funeral services to
47-25 the public shall:
47-26 (1) Provide by telephone, upon request, accurate
47-27 information regarding the retail prices of burial or
47-28 funeral merchandise and services offered for sale by the
47-29 registrant;
47-30 (2) Fully disclose all regularly offered services and
47-31 merchandise prior to the selection of burial rights,
47-32 burial or funeral services, or burial or funeral
47-33 merchandise. The full disclosure required shall
47-34 identify the prices of all burial or rights, burial or
47-35 funeral services, and burial or funeral merchandise
47-36 provided by the registrant;
47-37 (3) Not make any false or misleading statements of the
47-38 legal requirement as to the necessity of a casket or
47-39 outer burial container;

-47-

48- 1 (4) Provide a good faith estimate of all fees and costs
48- 2 the customer will incur to use any burial rights,
48- 3 merchandise, or services purchased;
48- 4 (5) Provide to the customer a current copy of the rules
48- 5 and regulations of the registrant;
48- 6 (6) Provide the registrant's policy on cancellation and
48- 7 refunds to each customer;
48- 8 (7) Provide refunds if burial or funeral merchandise is
48- 9 not delivered as represented; and
48-10 (8) Provide the customer, upon the purchase of any
48-11 burial right or burial or funeral merchandise or
48-12 service, a written contract, the form of which has been
48-13 filed with the Secretary of State.
48-14 (b) In a manner established by rule of the Secretary of
48-15 State, the written contract shall provide on the signature
48-16 page of the contract, clearly and conspicuously in
48-17 boldface ten-point type or larger, the following:
48-18 (1) The words 'purchase price' together with the sum of
48-19 all items set out in the contract in accordance with
48-20 subsection (d) of this Code section;
48-21 (2) The amount to be placed in trust;
48-22 (3) Either:
48-23 (A) A statement that no further expenses will be
48-24 incurred at the time of need; or
48-25 (B) A statement that additional expenses will be
48-26 incurred at the time of need, the registrant's current
48-27 price for each such expense, and a statement that such
48-28 prices may be expected to increase in the future; and
48-29 (4) The telephone number designated by the Secretary of
48-30 State for questions and complaints.
48-31 (c) The written contract shall be completed prior to the
48-32 signing of the contract by the customer and a copy of the
48-33 contract shall be provided to the customer.
48-34 (d) The written contract shall provide an itemization of
48-35 the amounts charged for all burial rights, burial or
48-36 funeral services, burial or funeral merchandise, cash
48-37 advances, and fees and other charges, which itemization
48-38 shall be clearly and conspicuously segregated from
48-39 everything else on the written contract.

-48-

49- 1 (e) The written contract shall contain a description of
49- 2 the burial or funeral merchandise covered by the contract
49- 3 to include, when applicable, size, materials from which
49- 4 the burial or funeral merchandise is made, and other
49- 5 relevant specifications as may be required by the
49- 6 Secretary of State.
49- 7 (f) The written contract shall disclose the location at
49- 8 which funeral services are to be provided and the space
49- 9 number of each lot or grave space.
49-10 44-3-143. 10-14-19.
49-11 (a) Whenever it may appear to the Secretary of State,
49-12 either upon complaint or otherwise, that any person has
49-13 engaged in, or is engaging in, or is about to engage in
49-14 any act or practice or transaction which is prohibited by
49-15 this article chapter or by any rule, regulation, or order
49-16 of the Secretary of State promulgated or issued pursuant
49-17 to any Code section of this article chapter or which is
49-18 declared to be unlawful under this article chapter, the
49-19 Secretary of State may, at his or her discretion, act
49-20 under any or all of the following paragraphs:
49-21 (1) Issue an order, if he or she deems it to be
49-22 appropriate in the public interest or for the protection
49-23 of consumers, prohibiting such person from continuing
49-24 such act, practice, or transaction, subject to the right
49-25 of such person to a hearing as provided in Code Section
49-26 44-3-147 10-14-23;
49-27 (2) Apply to any superior court of competent
49-28 jurisdiction in this state for an injunction restraining
49-29 such person and his such person's agents, employees,
49-30 partners, officers, and directors from continuing such
49-31 act, practice, or transaction or engaging therein or
49-32 doing any acts in furtherance thereof, and for
49-33 appointment of a receiver or an auditor and such other
49-34 and further relief as the facts may warrant; or
49-35 (3) Transmit such evidence as may be available
49-36 concerning such act, practice, or transaction to any
49-37 district attorney or to the Attorney General, who may,
49-38 at his or her individual discretion, institute the
49-39 necessary criminal proceedings.
49-40 (b) In any proceedings for an injunction, the Secretary of
49-41 State may apply for and be entitled to have issued the
49-42 court's subpoena requiring the appearance forthwith of any

-49-

50- 1 defendant and his its agents, employees, partners,
50- 2 officers, or directors, and the production of such
50- 3 documents, books, and records as may appear necessary for
50- 4 the hearing upon the petition for an injunction. Upon
50- 5 proof of any of the offenses described in this Code
50- 6 section, the court may grant such injunction and appoint a
50- 7 receiver or an auditor and issue such other orders for the
50- 8 protection of the public as the facts may warrant.
50- 9 (c) In any criminal proceeding, either the district
50-10 attorney or the Attorney General, or both, may apply for
50-11 and be entitled to have issued the court's subpoena
50-12 requiring the appearance forthwith of any defendant or his
50-13 its agents, employees, partners, officers, or directors
50-14 and the production of such documents, books, and records
50-15 as may appear necessary for the prosecution of such
50-16 criminal proceedings.
50-17 (d) In any civil proceeding brought under this Code
50-18 section, if the Secretary of State shall establish that a
50-19 perpetual care trust fund or preneed escrow account has
50-20 not been established and maintained as required, the
50-21 assets of the cemetery, cemetery company, or preneed
50-22 dealer may be seized and sold by the state under orders of
50-23 the court to the extent necessary to provide said
50-24 perpetual care trust fund or preneed escrow account and
50-25 set up the same. In addition, where the certificate of
50-26 registration has been revoked, the whole company property
50-27 may be ordered sold after the perpetual care trust fund
50-28 and preneed escrow account have been established so that
50-29 the purchaser of the cemetery may continue to operate the
50-30 same and maintain it under the terms of this article
50-31 chapter.
50-32 (e) The Secretary of State shall have the authority to
50-33 petition a court of competent jurisdiction to remove a
50-34 trustee or escrow agent for violation of the provisions of
50-35 this article chapter, the rules and regulations
50-36 promulgated under this article chapter, or for other
50-37 unlawful acts and practices.
50-38 (f) In addition to any other penalties that may be
50-39 imposed, any person willfully violating any provisions of
50-40 Code Section 44-3-142 10-14-17 or 10-14-18 or of Code
50-41 Section 44-3-136 10-14-11 or any rule, regulation, or
50-42 order of the Secretary of State made pursuant to Code
50-43 Section 44-3-142 10-14-17, 10-14-18, or 44-3-136 10-14-11
50-44 shall be subject to a civil penalty not to exceed $100.00

-50-

51- 1 $10,000.00 for each day that such a single violation or
51- 2 violations persist but and not exceeding the total sum of
51- 3 $5,000.00 $100,000.00 for multiple violations in a single
51- 4 proceeding or a series of related proceedings. However,
51- 5 such penalty shall only be imposed if the person shall
51- 6 fail to correct any failure, refusal, or violation after
51- 7 written notice of the Secretary of State to correct same.
51- 8 The Secretary of State shall be authorized in his or her
51- 9 discretion to decline to impose a penalty or to impose any
51-10 lesser penalty that he or she may deem to be sufficient
51-11 and appropriate in any particular case. The amount of
51-12 such penalty may be collected by the Secretary of State in
51-13 the same manner that money judgments are now enforced in
51-14 the superior courts of this state, except that the order
51-15 or finding of the Secretary of State as to such penalty
51-16 may be appealed according to the provisions of Code
51-17 Section 44-3-146 10-14-22.
51-18 44-3-144. 10-14-20.
51-19 (a) Any Except as otherwise provided in subsection (b) of
51-20 this Code section, any person who shall willfully violate
51-21 any provision of this article chapter shall be guilty of a
51-22 misdemeanor and, upon conviction thereof, shall be subject
51-23 to a fine of not more than $1,000.00 or imprisonment not
51-24 to exceed 12 months, or both.
51-25 (b) Any person who shall willfully violate subsection (b)
51-26 of Code Section 44-3-142 10-14-17, Code Section 10-14-18,
51-27 or any provision of this article chapter regarding the
51-28 establishment, maintenance, or reporting of any trust,
51-29 reserve, or escrow funds mandated by this article chapter
51-30 shall be guilty of a felony and, upon conviction thereof,
51-31 shall be punished by a fine of not more than $5,000.00
51-32 $10,000.00 or imprisonment for not less than one and not
51-33 more than five years, or both.
51-34 (c) Nothing in this article chapter shall limit any
51-35 statutory or common-law right of the state to punish any
51-36 person for violation of any provision of any law.
51-37 44-3-145. 10-14-21.
51-38 (a) Any person who violates any provision of subsection
51-39 (a), (b), or (d) of Code Section 44-3-142 10-14-17 shall
51-40 be liable to the person buying such cemetery property,
51-41 burial lot, burial right, burial merchandise, or burial
51-42 service; and such buyer may bring action in any court of
51-43 competent jurisdiction to recover the consideration paid

-51-

52- 1 in cash for the cemetery property, burial lot, burial
52- 2 right, burial merchandise, or burial service together with
52- 3 interest at the legal rate from the date of such payment,
52- 4 and reasonable attorney's fees and costs.
52- 5 (b) In addition to the remedy set forth in subsection (a)
52- 6 of this Code section, a purchaser may apply to a court of
52- 7 competent jurisdiction in this state for an order
52- 8 authorizing the recovery of the preneed escrow deposit if
52- 9 a registrant fails to deliver burial merchandise or
52-10 perform preneed burial services in accordance with the
52-11 terms of the preneed sales contract.
52-12 (c) No person may bring action under this Code section
52-13 more than two years from the date of the scheduled
52-14 completion of the contract for sale or from the date of
52-15 the sale if there is no contract for sale.
52-16 (d) Every cause of action under this article chapter
52-17 survives the death of any person who might have been a
52-18 plaintiff or defendant.
52-19 (e) Nothing in this article chapter shall limit any
52-20 statutory or common-law right of any person in any court
52-21 for any act involving the sale of cemetery property, a
52-22 burial lot, burial right, burial merchandise, or burial
52-23 services.
52-24 44-3-146. 10-14-22.
52-25 (a) An appeal may be taken from any order of the Secretary
52-26 of State resulting from a hearing held in accordance with
52-27 the provisions of Code Section 44-3-150 10-14-23 by any
52-28 person adversely affected thereby to the Superior Court of
52-29 Fulton County, Georgia, by serving on the Secretary of
52-30 State, within 20 days after the date of entry of such
52-31 order, a written notice of appeal, signed by the
52-32 appellant, stating:
52-33 (1) The order from which the appeal is taken;
52-34 (2) The ground upon which a reversal or modification of
52-35 such order is sought; and
52-36 (3) A demand for a certified transcript of the record of
52-37 such order.
52-38 (b) Upon receipt of such notice of appeal, the Secretary
52-39 of State shall, within ten days thereafter, make, certify,
52-40 and deliver to the appellant a transcript of the record of
52-41 the order from which the appeal is taken, provided that

-52-

53- 1 the appellant shall pay the reasonable costs of such
53- 2 transcript. The appellant shall, within five days after
53- 3 receipt of such transcript, file such transcript and a
53- 4 copy of the notice of appeal with the clerk of the court.
53- 5 Said notice of appeal and transcript of the record shall
53- 6 constitute appellant's complaint. Said complaint shall
53- 7 thereupon be entered on the trial calendar of the court in
53- 8 accordance with the court's normal procedures.
53- 9 (c) If the order of the Secretary of State shall be
53-10 reversed, the court shall by its mandate specifically
53-11 direct the Secretary of State as to his or her further
53-12 action in the matter, including the making and entering of
53-13 any order or orders in connection therewith and the
53-14 conditions, limitations, or restrictions to be contained
53-15 therein.
53-16 44-3-147. 10-14-23.
53-17 (a) Where the Secretary of State has issued any order
53-18 forbidding the sale of cemetery property, burial lots,
53-19 burial rights, burial merchandise, or burial services
53-20 under any provision of this article chapter, he or she
53-21 shall promptly send to the cemetery owner, cemetery
53-22 company, burial or funeral merchandise dealer, or preneed
53-23 dealer and to the persons who have filed such application
53-24 for registration a notice of opportunity for hearing.
53-25 Before entering an order refusing to register any person
53-26 or entity and after the entering of any order for
53-27 revocation or suspension, the Secretary of State shall
53-28 promptly send to such person or entity a notice of
53-29 opportunity for hearing. Hearings shall be conducted by
53-30 the Secretary of State pursuant to this Code section.
53-31 (b) Notices of opportunity for hearing shall be served by
53-32 investigators appointed by the Secretary of State or sent
53-33 by certified mail, return receipt requested, to the
53-34 addressee's business mailing address, and such notice
53-35 shall state:
53-36 (1) The order which has issued or which is proposed to
53-37 be issued;
53-38 (2) The ground for issuing such order or proposed order;
53-39 and
53-40 (3) That the person to whom such notice is sent will be
53-41 afforded a hearing upon request if such request is made
53-42 within ten days after receipt of the notice.

-53-

54- 1 (c) Whenever a person requests a hearing in accordance
54- 2 with the provisions of this Code section, there shall
54- 3 immediately be set a date, time, and place for such
54- 4 hearing, and the person requesting such hearing shall
54- 5 forthwith be notified thereof. Except as provided in
54- 6 subsection (b) of Code Section 44-3-133, the The date set
54- 7 for such hearing shall be within 15 days, but not earlier
54- 8 than five days after the request for hearing has been
54- 9 made, unless otherwise agreed to by the issuer of the
54-10 notice and the person requesting such hearing.
54-11 (d) For the purpose of conducting any hearing as provided
54-12 in this Code section, the Secretary of State shall have
54-13 the power to administer oaths, to call any party to
54-14 testify under oath at such hearings, to require the
54-15 attendance of witnesses and the production of books,
54-16 records, and papers, and to take the depositions of
54-17 witnesses; and for such purposes the Secretary of State is
54-18 authorized, at the request of the person requesting such
54-19 hearing or upon his the official's own initiative, to
54-20 issue a subpoena for any witnesses or a subpoena for the
54-21 production of documentary evidence to compel the
54-22 production of any books, records, or papers. Said
54-23 subpoenas may be served by certified mail, return receipt
54-24 requested, to the addressee's business mailing address or
54-25 by investigators appointed by the Secretary of State or
54-26 shall be directed for service to the sheriff of the county
54-27 where such witness resides or is found or where such
54-28 person in custody of any books, records, or papers resides
54-29 or is found. The fees and mileage of the sheriff, witness,
54-30 or person shall be paid from the funds in the state
54-31 treasury for the use of the Secretary of State in the same
54-32 manner that other expenses of the Secretary of State are
54-33 paid.
54-34 (e) At any hearing conducted under this Code section, a
54-35 party or an affected person may appear in his or her own
54-36 behalf or may be represented by an attorney. A
54-37 stenographic record of the testimony and other evidence
54-38 submitted shall be taken unless the Secretary of State and
54-39 the person requesting such hearing shall agree that such a
54-40 stenographic record of the testimony shall not be taken. A
54-41 transcript of the proceeding shall be made available to a
54-42 party upon the payment of reasonable costs. The Secretary
54-43 of State shall pass upon the admissibility of such
54-44 evidence, but a party may at any time make objections to
54-45 such rulings thereon; and, if the Secretary of State

-54-

55- 1 refuses to admit evidence, the party offering the same
55- 2 shall make a proffer thereof and such proffer shall be
55- 3 made a part of the record of such hearing.
55- 4 (f) If the Secretary of State does not receive a request
55- 5 for a hearing within the prescribed time, he or she may
55- 6 permit an order previously entered to remain in effect or
55- 7 he or she may enter a proposed order. If a hearing is
55- 8 requested and conducted as provided in this Code section,
55- 9 the Secretary of State shall issue a written order which
55-10 shall set forth his or her findings with respect to the
55-11 matters involved and enter an order in accordance with his
55-12 the Secretary's findings.
55-13 44-3-148. 10-14-24.
55-14 When consent to service of process is required under this
55-15 article chapter, such consent to service of process shall
55-16 be in the form prescribed by the Secretary of State, shall
55-17 be irrevocable, and shall provide that actions brought by
55-18 the State of Georgia arising out of or founded upon the
55-19 sale of cemetery property, burial lots, burial rights,
55-20 burial services, or burial merchandise in violation of
55-21 this article chapter may be commenced in any court of
55-22 competent jurisdiction with proper venue within this state
55-23 by the service of process or pleadings upon the Secretary
55-24 of State against the person executing such consent.
55-25 Notwithstanding any provision in any other law to the
55-26 contrary, service of any such process or pleadings in any
55-27 such action against a person who has filed a consent to
55-28 service with the Secretary of State shall, if made on the
55-29 Secretary of State, be by duplicate copies, one of which
55-30 shall be filed in the office of the Secretary of State and
55-31 the other shall immediately be forwarded by the Secretary
55-32 of State by certified mail to the person against whom such
55-33 process or pleadings are directed at his such person's
55-34 latest address on file in the office of the Secretary of
55-35 State.
55-36 44-3-149. 10-14-25.
55-37 Any condition, stipulation, or provision binding any
55-38 person acquiring any cemetery property, burial lot, burial
55-39 right, burial merchandise, or burial services to waive:
55-40 (1) Compliance with any provision of this article
55-41 chapter or of the rules and regulations promulgated
55-42 under this article chapter;

-55-

56- 1 (2) Any rights provided by this article chapter or by
56- 2 the rules and regulations promulgated under this article
56- 3 chapter; or
56- 4 (3) Any defenses arising under this article chapter or
56- 5 under the rules and regulations promulgated under this
56- 6 article chapter
56- 7 shall be void.
56- 8 44-3-150. 10-14-26.
56- 9 For any action taken or any proceeding had under the
56-10 provisions of this article chapter or under color of the
56-11 law, the Secretary of State shall be immune from liability
56-12 and action to the same extent that any judge of any court
56-13 of general jurisdiction in this state would be immune.
56-14 44-3-151. 10-14-27.
56-15 (a) In any action, civil or criminal, a certificate signed
56-16 and sealed by the Secretary of State, stating compliance
56-17 or noncompliance with the provisions of this article
56-18 chapter, shall constitute prima-facie evidence of such
56-19 compliance or noncompliance with the provisions of this
56-20 article chapter and shall be admissible in any such
56-21 action.
56-22 (b) In any action, civil or criminal, copies, photostatic
56-23 or otherwise, certified by the Secretary of State of any
56-24 documents filed in his or her office and of any of his or
56-25 her records shall be admissible with the same effect as
56-26 the original of such documents or records would have if
56-27 actually produced.
56-28 44-3-152. 10-14-28.
56-29 (a) Prior law exclusively governs all actions,
56-30 prosecutions, or proceedings which are pending or may be
56-31 initiated on the basis of facts or circumstances occurring
56-32 before July 1, 1983 2000, except that no civil action may
56-33 be maintained to enforce any liability under prior law
56-34 unless brought within any period of limitation which
56-35 applied when the cause of action accrued and, in any
56-36 event, no later than July 1, 1983 2000.
56-37 (b) All effective registrations under prior law, all
56-38 administrative orders relating to such registrations, and
56-39 all conditions imposed upon such registrations remain in
56-40 effect. They shall be deemed to have been filed, entered,

-56-

57- 1 or imposed under this article chapter but are governed by
57- 2 prior law.
57- 3 (c) Judicial review of all administrative orders as to
57- 4 which review proceedings have not been instituted by July
57- 5 1, 1983 2000, are governed by Code Section 44-3-146
57- 6 10-14-22, except that no review proceeding may be
57- 7 instituted unless the petition is filed within any period
57- 8 of limitation which applied to a review proceeding when
57- 9 the order was entered and, in any event, no later than
57-10 August 1, 1983 2000.
57-11 10-14-29.
57-12 (a) A cemetery company shall start construction of that
57-13 section of a mausoleum or columbarium in which sales,
57-14 contracts for sales, reservations for sales, or agreements
57-1
5 for sales are being made within four years after the date
57-16 of the first such sale or 50 percent of the mausoleum or
57-17 columbarium has been sold and the purchase price has been
57-18 received, whichever occurs first. The construction shall
57-19 be completed within five years after the date of the first
57-20 sale made. If the units have not been completely
57-21 constructed at the earlier of time of need or the time
57-22 specified in this subsection, all moneys paid shall be
57-23 refunded upon request, plus interest earned thereon for
57-24 that portion of the moneys deposited in the preneed escrow
57-25 account and an amount equal to the interest that would
57-26 have been earned on that portion of the moneys that were
57-27 not so deposited.
57-28 (b) A cemetery company that plans to offer for sale space
57-29 in a section of a mausoleum or columbarium prior to
57-30 construction shall establish a preconstruction trust fund
57-31 by written instrument. The preconstruction trust fund
57-32 shall be administered by a corporate trustee approved by
57-33 the Secretary of State and not affiliated with the
57-34 cemetery company and operated in conformity with
57-35 applicable provisions of Code Section 10-14-7. The
57-36 preconstruction trust fund shall be separate from any
57-37 other trust funds that may be required by this chapter.
57-38 (c) Before a sale, contract for sale, reservation for
57-39 sale, or agreement for sale in a mausoleum section or
57-40 columbarium may be made, the cemetery company shall
57-41 compute the amount to be deposited to the preconstruction
57-42 trust fund. The total amount to be deposited in the fund
57-43 for each unit of the project shall be computed by dividing

-57-

58- 1 the cost of the project plus 10 percent of the cost, as
58- 2 computed by a licensed contractor, engineer, or architect,
58- 3 by the number of crypts or niches in the mausoleum or
58- 4 columbarium. When payments are received in installments,
58- 5 the percentage of the installment payment placed in trust
58- 6 must be identical to the percentage which the payment
58- 7 received bears to the total cost of the contract,
58- 8 including other burial or funeral merchandise and services
58- 9 purchased. Preconstruction trust fund payments shall be
58-10 made within 30 days after the end of the month in which
58-11 payment is received.
58-12 (d) When the cemetery company delivers a completed crypt,
58-13 mausoleum, columbarium, or niche acceptable to the
58-14 purchaser in lieu of the crypt or niche purchased prior to
58-15 construction, all sums deposited to the preconstruction
58-16 trust fund for that purchaser shall be paid to the
58-17 cemetery company.
58-18 (e) Upon completion of the mausoleum section or
58-19 columbarium, the cemetery company shall certify completion
58-20 to the trustee and shall be entitled to withdraw all funds
58-21 deposited to the account of such mausoleum section or
58-22 columbarium.
58-23 (f) If the mausoleum section or columbarium is not
58-24 completed within the time limits set out in this Code
58-25 section, the trustee shall contract for and cause the
58-26 project to be completed and pay therefor from the trust
58-27 funds deposited to the project's account, paying any
58-28 balance, less cost and expenses, to the cemetery company.
58-29 The cemetery company shall be liable for any difference
58-30 between the amount necessary to complete construction and
58-31 the amount of trust funds.
58-32 (g) On or before January 31 of each year, the trustee
58-33 shall file with the Secretary of State in the form
58-34 prescribed by the Secretary of State, a full and true
58-35 statement as to the activities of any trust established
58-36 pursuant to this Code section for the preceding calendar
58-37 year.
58-38 10-14-30.
58-39 The Secretary of State, by rule, may adopt minimum
58-40 standards for interment of human remains, including,
58-41 without limitation, standards for depth of burial,
58-42 composition of vaults, caskets, and other containers,
58-43 siting and marking of burial lots, and minimum standards

-58-

59- 1 for construction of mausoleums and columbaria. In
59- 2 addition, the Secretary of State may, by rule, provide for
59- 3 the minimum standards for or prohibition of aboveground
59- 4 burial containers."
59- 5 SECTION 2.
59- 6 Code Section 33-8-1 of the Official Code of Georgia
59- 7 Annotated, relating to fees and taxes paid to the
59- 8 Commissioner of Insurance, is amended by striking in its
59- 9 entirety subparagraph (Q) of paragraph (1) and inserting in
59-10 lieu thereof the following:
59-11 "(Q) Preneed funeral service company.. 25.00 Reserved"
59-12 SECTION 3.
59-13 Chapter 18 of Title 43 of the Official Code of Georgia
59-14 Annotated, relating to funeral directors and embalmers, is
59-15 amended by striking and reserving in its entirety Article 2,
59-16 relating to contracts for preneed funeral services,
59-17 including Code Section 43-18-90, relating to legislative
59-18 intent; Code Section 43-18-91, relating to policy
59-19 declarations; Code Section 43-18-92, relating to
59-20 definitions; Code Section 43-18-93, relating to certificates
59-21 of authority for persons holding funds as payment on preneed
59-22 funeral services contracts; Code Section 43-18-94, relating
59-23 to applications for such certificates; Code Section
59-24 43-18-95, relating to records, examinations, and
59-25 investigation; Code Section 43-18-96, relating to
59-26 disposition of proceeds received on contracts; Code Section
59-27 43-18-97, relating to service charges; Code Section
59-28 43-18-98, relating to payment of funds upon death of named
59-29 beneficiary; Code Section 43-18-99, relating to liability of
59-30 depository after beneficiary's death; Code Section
59-31 43-18-100, relating to advertising; Code Section 43-18-101,
59-32 relating to cancellation of contracts; Code Section
59-33 43-18-102, relating to revocation, suspension, or refusal to
59-34 renew certificate of authority; Code Section 43-18-103,
59-35 relating to applicability to persons authorized to operate
59-36 cemeteries; Code Section 43-18-104, relating to injunctions;
59-37 Code Section 43-18-105, relating to liquidation proceedings;
59-38 Code Section 43-18-106, relating to fines; Code Section
59-39 43-18-107, relating to enforcement; and Code Section
59-40 43-18-108, relating to penalties.

-59-

60- 1 SECTION 4.
60- 2 Chapter 3 of Title 44 of the Official Code of Georgia
60- 3 Annotated, relating to regulation of specialized land
60- 4 transactions, is amended by striking and reserving in its
60- 5 entirety Article 4, relating to cemeteries, including Code
60- 6 Section 44-3-130, relating to the short title; Code Section
60- 7 44-3-131, relating to definitions; Code Section 44-3-132,
60- 8 relating to employees' applications; Code Section 44-3-133,
60- 9 relating to prohibition of certain persons from employment;
60-10 Code Section 44-3-134, relating to registration, trust
60-11 funds, and escrow accounts; Code Section 44-3-135, relating
60-12 to filing fees and documents, state audits, change of
60-13 ownership, and minimum size requirements; Code Section
60-14 44-3-136, relating to suspension or revocation of
60-15 registration and denial of application for registration;
60-16 Code Section 44-3-137, relating to accounts, agreement
60-17 forms, bonds, trustees and escrow agents, funds allocation,
60-18 and financial reports; Code Section 44-3-138, relating to
60-19 venue; Code Section 44-3-139, relating to administration and
60-20 rules and regulations; 44-3-140, relating to investigations,
60-21 hearings, and audits; Code Section 44-3-141, relating to
60-22 cemetery rules and regulations and service charges; Code
60-23 Section 44-3-142, relating to prohibited acts; Code Section
60-24 44-3-143, relating to civil penalties; Code Section
60-25 44-3-144, relating to criminal penalties; Code Section
60-26 44-3-145, relating to purchaser's remedy for violations;
60-27 Code Section 44-3-146, relating to judicial appeal; Code
60-28 Section 44-3-147, relating to administrative appeal; Code
60-29 Section 44-3-148, relating to consent to service of process;
60-30 Code Section 44-3-149, relating to waiver of rights or
60-31 defenses; Code Section 44-3-150, relating to immunity of the
60-32 Secretary of State; Code Section 44-3-151, relating to
60-33 evidence in civil or criminal actions; and Code Section
60-34 44-3-152, relating to actions pending under prior law.
60-35 SECTION 5.
60-36 Chapter 12 of Title 44 of the Official Code of Georgia
60-37 Annotated, relating to rights in personalty, is amended in
60-38 Code Section 44-12-260, relating to definitions relative to
60-39 American Indian human remains and burial objects, by
60-40 striking paragraph (4) in its entirety and inserting in lieu
60-41 thereof the following:
60-42 "(4) 'Burial site' or 'burial ground' means an area
60-43 dedicated to and used for interment of human remains.
60-44 The fact that the area was used for burial purposes

-60-

61- 1 shall be evidence that it was set aside for burial
61- 2 purposes. Such a site may be any natural or prepared
61- 3 physical location, whether originally below, on, or
61- 4 above the surface of the earth, into which, as a part of
61- 5 the death rite or ceremony of a culture, individual
61- 6 human remains are deposited. Such term does not include
61- 7 any cemetery required to be registered with the
61- 8 Secretary of State pursuant to Code Section 44-3-134
61- 9 10-14-4."
61-10 SECTION 6.
61-11 All laws and parts of laws in conflict with this Act are
61-12 repealed.