NC H299

Defines "care and maintenance" of cemeteries to include grass cutting at reasonable intervals, grave raking and seeding, tree and shrub management, and repair of enclosures, buildings, drives, and walks.

Authorizes the Cemetery Commission to promulgate minimum standards for cemetery care and maintenance, with enforcement through license revocation or suspension.

Imposes civil penalties of $50 per day for violations of care and maintenance standards, recoverable as debt if unpaid within 30 days, with each day's violation counting as a separate offense.

Requires the Commission to provide at least 10 days' written notice of alleged violations and give licensees 20 days to cure violations before penalties apply.

Requires cemetery trustees to submit annual financial reports within 60 days of year-end that include detailed documentation of care and maintenance work performed, using Commission-provided forms.