The charter of a nonprofit cemetery association which has become void or shall become void before December 31, 1974, under statutes of this state, requiring the filing of reports or the payment of fees, may be reinstated upon the payment before December 31, 1974, upon the filing of a current year’s report, and the payment of a penalty of $10.00 to the department of treasury. Upon the filing of the report and payment of the penalty, the voidance of charter of the association and all delinquent reports and fees shall be waived and the charter thereof shall be revived in full force and effect. Attached to the report shall be a certificate, duly acknowledged before a notary public by an officer of the cemetery association which desires to revive its charter, stating that the association has continued in existence since the date on which the charter was forfeited and setting forth the names of those who will serve as directors or trustees of the association upon the revival of its charter.

     If a nonprofit cemetery association has not heretofore filed in the office of the department of treasury its articles of association, a true copy of the articles, authenticated by the county clerk or other proper officer issuing the charter, shall be filed in the office of the department of treasury at the time of filing the current year’s report, as a condition precedent to acceptance of the report by the department.