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.