The bill would amend the Health and Safety Code as it relates to cemeteries and perpetual care cemetery corporations. The provisions of the bill that enhance existing punishment or create new punishment for criminal offenses are the subject of this analysis. Under the provisions of the bill, collecting money for the purchase of a memorial and knowingly misappropriating that money would be a criminal offense punishable as if it were an offense under the misapplication of fiduciary property or property of a financial institution found in the Penal Code. Misapplication of fiduciary property or property of a financial institution is punishable at various felony and misdemeanor levels with punishment based on the value of the property misapplied.

Creating a penalty for any criminal offense is expected to result in increased demands upon the correctional resources of counties or of the State due to longer terms of probation, or longer terms of confinement in county jails or prison. Although the number of times a person knowingly misappropriates money collected for the purchase of a memorial is unknown, it is assumed the number of offenders convicted under this statute would not result in a significant impact on the programs and workload of State corrections agencies or on the demand for resources and services of those agencies.