Okla. Stat. tit. 36, § 36-6129: Records - Annual statement of financial condition

Each organization which has outstanding contracts for prepaid

funeral benefits shall maintain within this state such records as

the Insurance Commissioner may require to enable the Insurance

Commissioner to determine whether the organization is complying with

the provisions of Sections 6121 through 6136.18 of this title. Each

organization shall provide to the Insurance Commissioner an annual

statement of the financial condition of funds collected pursuant to

contracts for prepaid funeral benefits. The statement shall be due

by the fifteenth day of March of each year and shall reflect, at a

minimum, the assets and liabilities of each prepaid funeral benefits

fund and the location and status of all trust funds for prepaid

funeral benefits as of the last day of December of the preceding

year. Failure to file an annual statement by the date required may

result in censure, or suspension or revocation of the permit, or an

administrative penalty imposed by the Insurance Commissioner not to

exceed One Thousand Dollars ($1,000.00) for each occurrence, or be

subject to both penalty and punishment.