After the effective date of this act no owner of a cemetery in existence at the effective date of this act, who, previous to such date, has not sold or contracted to sell lots in said cemetery with a provision for perpetual or endowed care, shall thereafter advertise or otherwise hold out to the public that said cemetery or any individual lot therein is entitled to perpetual or endowed care unless and until said owner shall have established a trust fund for the care of said cemetery as provided by this act.
Idaho Code § 27-406