The city shall keep a plat of all cemetery lots, which shall at all times show the lots that have been sold and the date of sale, to whom sold and the lots remaining unsold in the city cemetery. The clerk shall receive money for the price of lots sold, and a record of the names of all persons entitled to certificates or deeds to such lots, which record must in all cases show the receipts for the full amount due the city as shown by such record. It is unlawful for the mayor and city clerk to execute any certificate or deed to any person for any cemetery lots until above requirements have been complied with by the clerk. (1990 Code § 11-201)