Md. Code Ann., Bus. Reg. § 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:
Acts 1997, c. 675, § 2, eff. Oct. 1, 1997; Acts 1999, c. 680, § 1, eff. Oct. 1, 1999; Acts 2001, c. 186, § 1, eff. July 1, 2001.