As used in this chapter, unless the context requires a different meaning: “Advertisement” means any information disseminated or placed before the public. “At-need” means at the time of death or while death is imminent. “Board” means the Cemetery Board. “Cemetery” means any land or structure used or intended to be used for the interment of human remains. The sprinkling of ashes or their burial in a biodegradable container on church grounds or their placement in a columbarium on church property shall not constitute the creation of a cemetery. “Cemetery company” means any person engaged in the business of (i) selling or offering for sale any grave or entombment right in a cemetery and representing to the public that the entire cemetery, a single grave, or entombment right therein will be perpetually cared for; (ii) selling property or services, vaults, grave liners, urns, memorials, markers, and monuments used in connection with interring or disposing of the remains or commemorating the memory of a deceased human being, where delivery of the property or performance of the service may be delayed more than 120 days after receipt of the initial payment on account of such sale; or (iii) maintaining a facility used for the interment or disposal of the remains and required to maintain perpetual care or preneed trust funds in accordance with this chapter. Such property or services include but are not limited to burial vaults, mausoleum crypts, garden crypts, lawn crypts, memorials, and marker bases, but shall not include graves or incidental additions such as dates, scrolls, or other supplementary matter representing not more than ten percent of the total contract price. “Compliance agent” means a natural person who owns or is employed by a cemetery company to assure the compliance of the cemetery company with the provisions of this chapter. “Cost requirement” means the total cost to the seller of the property or services subject to the deposit requirements of § 54.1-2325 required by that seller’s total contracts. “Department” means the Department of Professional and Occupational Regulation. “Garden crypt” means a burial receptacle, usually constructed of reinforced concrete, installed in quantity on gravel or tile underlay. Each crypt becomes an integral part of a given garden area and is considered real property. “General funds” means the sum total of specific funds put together in a single fund. “Grave” means a below-ground right of interment. “In-person communication” means face-to-face communication and telephonic communication. “Interment” means all forms of final disposal of human remains including, but not limited to, earth burial, mausoleum entombment and niche or columbarium inurnment. The sprinkling of ashes on church grounds shall not constitute interment. “Lawn crypt” means a burial vault with some minor modifications for the improvement of drainage in and around the receptacle and is considered personal property. “Licensee” means any person holding a valid license issued by the Board. “Marker base” means the visible part of the marker or monument upon which the marker or monument rests and is considered personal property. “Mausoleum crypt” means a burial receptacle usually constructed of reinforced concrete and usually constructed or assembled above the ground and is considered real property. “Memorials, markers or monuments” means the object used to identify the deceased and is considered personal property. “Perpetual care trust fund” means a fund created to provide income to a cemetery to provide care, maintenance, administration and embellishment of the cemetery. “Preneed” means at any time other than either at the time of death or while death is imminent. “Preneed burial contract” means a contract for the sale of property or services used in connection with interring or disposing of the remains or commemorating the memory of a deceased human being, where delivery of the property or performance of the service may be delayed for more than 120 days after the receipt of initial payment on account of such sale. Such property includes but is not limited to burial vaults, mausoleum crypts, garden crypts, lawn crypts, memorials, and marker bases, but shall not include graves or incidental additions such as dates, scrolls, or other supplementary matter representing not more than ten percent of the total contract price. “Resale” means the sale of an interment right in a cemetery governed by this chapter to a person other than the cemetery company owning the cemetery in which the right exists by a person other than that cemetery company or its authorized agent. The term “resale” shall not be construed to include the transfer of interment rights upon the death of the owner. “Retail sales price” means the standard, nondiscounted price as listed on the general price list required by § 54.1-2327. “Seller” means the cemetery company. “Seller’s trust account” means the total specific trust funds deposited from all of a specific seller’s contracts, plus income on such funds allotted to that seller. “Solicitation” means initiating contact with consumers with the intent of influencing their selection of a cemetery. “Specific trust funds” means funds identified to a certain contract for personal property or services.