A funeral director, embalmer, or other person who removes from the place of death or transports or finally disposes of a dead body or fetus, in addition to filing any certificate or other form required by this chapter, shall keep a record which shall identify the body, and shall on or before the fifth day of each month report to the department all human bodies handled during the preceding month on a form provided for that purpose. If no death occurs in any given month which requires a funeral director to keep a record pursuant to this section, the funeral director shall report that fact on a form provided for that purpose.
SDCL 34-25-36