Subject to the provisions of this section, a registered cemeterian or registered seller may engage in the operation of a cemetery or burial goods business as a sole proprietor or through: a corporation as an officer, director, employee, or agent of the corporation; a limited liability company as a member, employee, or agent of the limited liability company; or a partnership as a partner, employee, or agent of the partnership. Subject to the provisions of this title, a corporation, limited liability company, or partnership may engage in the operation of a cemetery or burial goods business through a registered cemeterian or registered seller. 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. 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. A corporation, limited liability company, or partnership that engages in the operation of a cemetery 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. An individual who engages in the operation of a cemetery 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.

A corporation, limited liability company, or partnership shall obtain a permit issued by the Director, before the corporation, limited liability company, or partnership may engage in the operation of a cemetery or burial goods business in the State.

To qualify for a permit, a corporation, limited liability company, or partnership shall: designate a separate registered cemeterian or registered seller as the responsible party for the operations of each affiliated cemetery or burial goods business; provide the name and business address of each affiliated cemetery or burial goods business; provide a list of the officers, directors, members, partners, agents, and employees of the entity applying for the permit; and comply with §§ 5–303(b)(4) and 5–304 of this title.

An applicant for a permit shall submit to the Director: an application on the form that the Director provides; an application fee as set by the Director; and documentation verifying the number of sales contracts subject to the sales contract fee entered into within the business’s last 2 fiscal years.

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: the name and address of the cemetery; the name and address of the organization that owns and operates the cemetery; and the name and address of the individual who is responsible for the oversight of the cemetery.