(a) Not later than April 1 of each year, an association shall file with the department a sworn statement of the association’s condition on the preceding December 31.
(b) A statement under this section must be on a form provided by the department for that purpose and include a complete account of:
(1) the association’s real and contingent assets;
(2) the association’s liabilities; and
(3) income to and disbursements from the association’s mortuary and expense funds during the year.