§5–401.

    (a)    Subject to the provisions of this section, a registered cemeterian, registered crematory operator, registered reduction operator, or registered seller may engage in the operation of a cemetery, crematory, reduction facility, or burial goods business as a sole proprietor or through:

        (1)    a corporation as an officer, director, employee, or agent of the corporation;

        (2)    a limited liability company as a member, employee, or agent of the limited liability company; or

        (3)    a partnership as a partner, employee, or agent of the partnership.

    (b)    Subject to the provisions of this title, a corporation, limited liability company, or partnership may engage in the operation of a cemetery, crematory, reduction facility, or burial goods business through a registered cemeterian, registered crematory operator, registered reduction operator, or registered seller.

    (c)    (1)    A registered cemeterian who engages in the operation of a cemetery through a corporation, limited liability company, or partnership under this title is subject to all of the provisions of this title that relate to engaging in the operation of a cemetery.

        (2)    A registered crematory operator who engages in the operation of a crematory through a corporation, limited liability company, or partnership under this title is subject to all of the provisions of this title that relate to engaging in the operation of a crematory.

        (3)    A registered reduction operator who engages in the operation of a reduction facility through a corporation, limited liability company, or partnership under this title is subject to all the provisions of this title that relate to engaging in the operation of a reduction facility.

        (4)    A registered seller who engages in the operation of a burial goods business through a corporation, limited liability company, or partnership under this title is subject to all of the provisions of this title that relate to providing burial goods services.

    (d)    (1)    A corporation, limited liability company, or partnership that engages in the operation of a cemetery, crematory, reduction facility, or burial goods business under this title is not, by its compliance with this title, relieved of any responsibility that the corporation, limited liability company, or partnership may have for an act or an omission by its officer, director, member, partner, employee, or agent.

        (2)    An individual who engages in the operation of a cemetery, crematory, reduction facility, or burial goods business through a corporation, limited liability company, or partnership is not, by reason of the individual’s employment or other relationship with the corporation, limited liability company, or partnership, relieved of any individual responsibility that the individual may have regarding that practice.