Section 107

No person shall construct or erect any unauthorised structure in any cemetery or crematorium.

The Commissioner shall, by notice in writing, require any person who constructs or erects an unauthorised structure in any cemetery or crematorium to demolish or remove the structure within such period as he may specify, and if such person fails to do so within the period specified, the Commissioner may cause the structure to be removed or demolished.

Any person who contravenes subsection (1) or fails to comply with any notice given under subsection (2) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $2,000 or to imprisonment for a term not exceeding 3 months or to both.[110