Provides for the administration of the state cemetery vandalism restoration, monument repair or removal and administration fund by the state cemetery board; removes the state comptroller and commissioner of taxation and finance from administering the fund.
Removes the $250 amount of damage from cemetery desecration in the second degree; makes cemetery desecration in the second degree a class E felony to apply to any damage or theft regardless of value; adds crime of cemetery desecration in the first degree and makes such crime a class D felony.
Relating to the interment of certain cremated animal remains with human remains in perpetual care cemeteries and the eligibility of those cemeteries for an exemption from ad valorem taxation.