(1) An executive officer of an organization in control of a cemetery, including a municipality or a cemetery maintenance district, or an individual owner in control of a cemetery, offering burial lots for sale in any county, shall file and cause to be recorded in the office of the county recorder of the county within which the respective cemetery is situated an accurate plat of the cemetery.

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(2) The plat required under Subsection (1) shall clearly show:

     (2)(a) the sections of burial lots which have been disposed of and the names of the persons owning or holding each burial lot; and
     (2)(b) the sections of burial lots held for disposal.
(3) An executive officer or owner shall file additional plats of any addition to a cemetery before offering for sale any burial lots located in the cemetery.
(4) A county recorder may not collect any fee for filing and recording an original plat required under this section.