(a) Information relating to the financial condition of a perpetual care cemetery or fund the department obtains directly or indirectly, through examination or otherwise, other than a published statement, is confidential.
(b) A department file or record relating to the financial condition of a perpetual care cemetery or fund is confidential.
(c) The commissioner may disclose information described by Subsection (a) or (b) to an agency, department, or instrumentality of this or another state or the United States if the commissioner determines disclosure is in the best interest of the public and necessary or proper to enforce the laws of this or another state or the United States.