Arkansas Code Title 23. Public Utilities and Regulated Industries § 23-78-111. License fees

(a)(1) In order to meet the expense of supervision and of carrying out the other provisions of this chapter, the State Board of Embalmers, Funeral Directors, Cemeteries, and Burial Services may set license fees for burial associations subject to its jurisdiction as set forth in § 23-78-109.

(2) The board shall collect the annual license fee from each burial association that is operating and in good standing on or before February 15 of the year in which the license fee is payable.

(b)(1) The fee shall be due and payable to the board not later than February 1 of each year, and upon payment of the fee, the board shall issue to each burial association a license that shall entitle the association to do business in the State of Arkansas during the calendar year for which the license is issued.

(2) If the license fee for any year is not paid within thirty (30) days from the date upon which it is due, the board may revoke and cancel the authorization of the delinquent burial association to transact business in the State of Arkansas.