The French mastiff was discovered and then rescued on Saturday by a man walking his own dog on waste ground in Carrieres-sur-Seine, west of Paris.
The man posted pictures on Facebook saying: "Only her head was visible and it was difficult to see given the amount of earth covering her."
A police source told AFP that the dog was surrounded by stones and her lead was attached to a sack of gravel to prevent her breaking free from the earth.
Police quickly traced the animal to its 21-year-old owner who was taken into custody. He denied burying the dog, saying that the animal had run away.
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However, investigators said this was "not very plausible".
"The dog is more than 10 years old and suffers from arthritis. It's difficult to imagine her running away," said a source close to the investigation.
The owner will be put on trial for animal cruelty and could be sent to prison for two years and be forced to pay a fine of up to 30,000 euros (USD 32,600).