In addition to giving foundational anchorage to a tree, the roots provide the tree with three things, nutrients, water, and air.
Maples, like poplars, aspens, etc., like to grow in boggy places. Other trees that grow in moist but non-saturated loam, can get air from roots that are completely sub-surface. Since maples are usually in boggy soils, the sub-surface roots have no exposure to air, so some of the roots have to extend a bit above the surface to get air. If covered lightly with porus soil (i.e. sand), they probably can still breathe. If completely burried and water completely surrounds all roots, the roots will have to grow higher or the tree will die. The same thing applies with shaving the roots at the surface. This also provides an opportunity for fungal and other infections. This need to breathe is why some trees sucker and is why swamp cypress grow "knees" (which grow out of the root); they need the air.
I can't tell you what to do, but I hope this helps understand why the roots do what they do on a maple. Good luck with it.