With Maple roots on the surface of the ground, can I put new top soil over that area to bury them, or will they come back up to the surface.

Hi! richcheryl, and Welcome to AMHD :)

Depends on how deep you make the dirt.
Short answer yes, eventually.

You can put new top soil over the roots, but you want to go slow. If you put too much on, it will smother the feeder roots. About 1" to 1 1/2" each year is about as much as you should put down. It may take a few years to get them covered as deep as you would like them, but your tree will be happier. Good luck.