This law is enforced without exception. There is no leniency.
This law was enacted in 1814 by Julio Garrona, known as the ‘General of Pere Lachaise’, for his self-appointed authority and willingness to make sure nothing lewd or unseemly happened in the cemetery where he planned on one day being entombed.
Sadly, I must confess; I HAVE smoked cigarettes with nurses in crypts. I intend to do so again.