Expands the scope of the powers of the State’s Cemetery Commission (Commission) under the North Carolina Cemetery Act (GS 65-53) by authorizing the Commission to promulgate rules and regulations for minimum standards for the care and maintenance of cemeteries. Allows Commission, in addition to taking action against the license of a licensee who violates this section, to also impose a civil penalty of $50.00 for each violation, enforceable in a civil action if the licensee does not pay. Specifies that each day a licensee is not in compliance is a separate violation. Specifies notice requirements. Requires clear proceeds of civil penalties to be remitted to the Civil Penalty and Forfeiture Fund. Adds definition of care and maintenance to the definitions applicable under the North Carolina Cemetery Act (GS 65-48). Amends GS 65-65 (pertaining to reports required from the trustee of a cemetery trust fund) to require that the trustee also include details of the care and maintenance worked performed in their report to the Commission.