DEPARTMENT OF FINANCIAL SERVICES, DIVISION OF FUNERAL, CEMETERY, AND CONSUMER SERVICES vs WORK AND SON SARASOTA MEMORIAL, D/B/A SARASOTA MEMORIAL; WORK AND SON-OSIRIS, D/B/A ROYAL PALM CEMETARY (NORTH); WORK AND SON-ROYAL PALM ACQUISITION, INC., D/B/A ROYAL PALM CEMETARY (SOUTH) AND WORK AND SON-MEMORIAL SERVICES, INC. ET AL, 13-002029 (2013)