§ 35-8-105 — Prohibited acts; penalty for violation

Any person, firm, or the managing officer or officers of any
corporation or municipality that sells, contracts for sale, or
in any other manner disposes of any lot, block or parcel of land
for interment or burial of deceased persons therein, either for
money or other thing of value, without having complied with all
of the provisions of this act, and any person, firm, or the
managing officer or officers of any corporation or municipality
that uses any of the proceeds, income, revenue or profits from
the sale of any lot, block or parcel of land for the interment
or burial of deceased persons therein, for his private gain or
benefit, excepting only those operating reserve or endowment
fund cemeteries as provided in this act, shall be deemed guilty
of a misdemeanor, and upon conviction thereof such person or
firm or the managing officer or officers of such corporation or
municipality shall be fined any sum not to exceed one hundred
dollars ($100.00), or be imprisoned in the county jail for not
to exceed three (3) months, or both.