England's Marler faces disciplinary charges over Heenan comments
The Rugby Football Union said Friday that Marler had been charged under the governing body's rule 5.12 - conduct prejudicial to the game.
Marler's comments, made during the first half of Tuesday's Premiership match, reportedly related to Heenan's mother.
Marler will face a disciplinary hearing later Friday, with the RFU saying: "Joe Marler, Harlequins, has been charged under RFU rule 5.12 for conduct prejudicial to the game for comments made to a Bristol Bears player during the match on Tuesday 27 December.
"The hearing will take place at 4.30pm (1630 GMT) today, Friday 30 December."
The 32-year-old Marler has been no stranger to disciplinary action during his career.
In 2016, he received a two-week suspension and was fined £20,000 for calling Wales prop Samson Lee "gypsy boy", and two years ago Marler was given a 10-week ban for grabbing Wales lock Alun Wyn Jones' genitals during a Six Nations international
Speaking immediately after the Harlequins match, Bristol rugby director Pat Lam said: "I brought Jake over from New Zealand to Connacht and to Bristol. He is like a son to our family and I have never seen him like that.
"It's best to say one of the areas we are all trying to work on is the spirit of the game. I love Joe Marler, but something was said and there was a reaction from Jake I have never seen before.
"We are all custodians of the game - players, coaches - and one thing we all value and we all work hard to keep is the right values and spirit. Jake reacted to something that was said."