§5–405.

    Except for a cemetery in which no burials have taken place within the previous 5 years, a cemetery that is exempt under § 5-102 of this title from the registration and permitting requirements of this title shall file with the Office, once every 2 years, a statement that includes:

        (1)    the name and address of the cemetery;

        (2)    the name and address of the organization that owns and operates the cemetery; and

        (3)    the name and address of the individual who is responsible for the oversight of the cemetery.