In addition to the civil provisions of this subchapter, it shall be unlawful for any person to:

Advertise or operate all or part of a cemetery as a perpetual care or permanent maintenance cemetery without holding a valid permit issued by the Arkansas Cemetery Board; or 

Fail to place the required contributions into the permanent maintenance fund or to remove any principal of the permanent maintenance fund from trust.

Any person who is in willful violation of subsection (a) of this section shall be guilty of a felony and upon conviction shall be punished by a fine of not more than six thousand dollars ($6,000) or by imprisonment in the state penitentiary for not more than six (6) years, or by both fine and imprisonment.