Except as provided in §§C and D of this regulation, a bona fide religious, nonprofit cemetery is exempt from the permit requirements in this chapter. Except as provided in §§C and D of this regulation, an owner, operator, or employee of a bona fide religious, nonprofit cemetery is exempt from the registration requirements of this chapter. A bona fide religious, nonprofit cemetery in which burials have taken place within the previous 5 years, shall file with the Director, once every 2 years, a statement that includes the name, address, and telephone number of the: Cemetery; Religious organization that owns and operates the cemetery; and Individual who is responsible for the oversight of the cemetery. If the Director determines that a cemetery claiming exemption under Business Regulation, §5-102, Annotated Code of Maryland, is no longer exempt, that cemetery and its owners, operators, and employees shall apply for the required permits and registrations within 30 days of the determination.