Every cemetery company shall set aside annually and deposit into a permanent lot care fund a sum equal to at least 15% of the gross amount of the funds arising from each of the following:
(1) The sale of lots in the cemetery of such cemetery company or a sum equal to at least $1 per square foot of each lot sold, whichever is greater.
(2) The construction cost of each crypt sold in a mausoleum of the cemetery company or $50 per crypt, whichever is greater.
(3) The construction cost of each niche sold in a columbarium of the cemetery company or $25 per niche, whichever is greater.