Okla. Stat. tit. 8, § 8-181: Declaration of policy

The people of the state have a vital interest in the

establishment of cemeteries and the maintenance, preservation and

operation thereof. To protect the citizens of the state, to promote

the public welfare and public health thereof, and to prevent and

guard against cemeteries from hereafter becoming a burden upon the

community and the taxpayers of the state, the following provisions

are enacted in the exercise of the police power of the state.