(a) A seller or a person acting on behalf of a seller commits an offense if the seller or person:
(1) collects money under a prepaid funeral benefits contract; and
(2) fails to deliver the money to a designated agent of the seller before the 31st day after the date it is collected.
(b) An offense under this section is punishable as if it were an offense under Section 32.45, Penal Code.