(1) If a death occurring in the Commonwealth has not been registered within one (1) year from the date of death, a certificate of death may be filed in accordance with regulation of the cabinet pursuant to KRS Chapter 13A. The certificate shall be registered subject to the evidentiary requirements the cabinet shall by regulation prescribe to substantiate the alleged facts of death.
(2) Any certificate of death registered one (1) year or more after the date of death shall be marked "delayed" and shall show on the face of the certificate the date of the delayed registration.