The following terms have the meanings indicated. Terms Defined. “Certified public accountant” means any person permitted to engage in the practice of public accounting by the State Board of Accountancy. “Department” means the Maryland Department of Agriculture. “Fair market value” means the market value established by a contract or by the Department for a loss of grain at the time of the loss. “Grain” means corn, wheat, rye, oats, barley, sorghum, soybeans, and sunflowers. “Grain dealer” means a person who is in the business of buying, receiving, exchanging, or storing grain from a person who grows grain. Grain dealer does not mean a farmer who buys, receives, exchanges, or stores grain for use in the farming business of that farmer. “Person” means: An individual or a corporation, government or governmental subdivision or agency, business trust, estate, trust, partnership, or association; Two or more persons having a joint or common interest; Any other legal or commercial entity. “Secretary” means Secretary of Agriculture or the Secretary's designee.