Okla. Stat. tit. 36, § 36-7128: Annual report - Filing fee - Failure to file

Each organization shall electronically file an annual report

with the Insurance Commissioner on or before March 15 of each year

in the manner and form as the Commissioner may require, showing the

name of the financial institution holding the cemetery merchandise

trust fund and the amount of the trust fund under each contract on

the preceding December 31, and also showing the method of

determination of the wholesale costs made pursuant to Section 7126

of this title. The total required deposits to the cemetery

merchandise trust fund during the year shall also be reported. Each

cemetery is responsible for maintaining satisfactory books and

records, which will adequately justify all information contained in

the annual report required by this section. Any organization which

has discontinued the sale of prepaid cemetery merchandise, but which

still has funds deposited in a cemetery merchandise trust fund or

surety, shall not be required to obtain a renewal of its permit, but

it shall continue to make annual reports to the Commissioner until

all the funds have been disbursed pursuant to the Cemetery

Merchandise Trust Act. A filing fee of Two Hundred Dollars

($200.00), along with any applicable transaction or other fees,

shall accompany each report. If any officer of any organization

fails or refuses to file an annual report, or fails or refuses to

cause it to be filed within thirty (30) days after the organization

has been notified by the Commissioner that the report is due and has

not been received, the officer shall be guilty of a misdemeanor and

shall be punished as prescribed in Section 7134 of this title.