Maryland Code, Criminal Law § 10-401

(b)(1) “Associated funerary object” means an item of human manufacture or use that is intentionally placed:

(2) “Associated funerary object” includes a gravestone, monument, tomb, or other structure in or directly associated with a burial site.

(c)(1) “Burial site” means a natural or prepared physical location, whether originally located below, on, or above the surface of the earth, into which human remains or associated funerary objects are deposited as a part of a death ceremony of a culture, religion, or group.

(2) “Burial site” includes the human remains and associated funerary objects that result from a shipwreck or accident and are left intentionally to remain at the site.

(1) a cemetery company regulated under Title 5 of the Business Regulation Article;

(2) a nonprofit organization; or

(3) the State.