Semantic HTML drupal element

gistfile1.php

/**
 * Implementation of hook_elements().
 */
function semanticviews_elements() {
  return array(
    'semantic_html' => array(
      '#input' => FALSE,
      '#html_element' => '',
      '#pre_render' => array('semanticviews_html_element_pre_render'),
    ),
  );
}

/**
 *
 */
function semanticviews_html_element_pre_render(&$element) {
  $element['#type'] = 'markup';
  switch (isset($element['#content'])) {
    case TRUE:
      $element['#prefix'] = '<'. check_plain($element['#html_element']) . drupal_attributes($element['#attributes']) .'>';
      $element['#value'] = $element['#content'];
      $element['#suffix'] = '</'. check_plain($element['#html_element']) .'>';
      break;
    case FALSE:
      $element['#value'] = '<'. check_plain($element['#html_element']) . drupal_attributes($element['#attributes']) .' />';
      break;
  }
  return $element;
}