13A.— (1) Whenever there is an incident, whether on board or outside an Irish ship—

(a) resulting in a discharge, outside the State or a prescribed area, of oil or hazardous and noxious substances from a ship, or

(b) giving rise to circumstances from which it is reasonable to infer that there is likely to be such a discharge, outside the State or a prescribed area, from a ship,

the master of any Irish ship involved in such incident or of any Irish ship from which such incident was observed, shall forthwith report the matter to the maritime administration, in the state closest to the place where the incident occurred, or to the person performing, in relation to the port closest to that place, functions the same as or similar to the functions performed by a harbour-master in relation to a harbour in the State, as may be appropriate.

(2) Where the presence of oil or hazardous and noxious substances in the sea outside the State or a prescribed area is observed from an Irish ship the master of such ship shall forthwith report the matter to the maritime administration in the state closest to the place where such presence was observed, or to the person performing, in relation to the port closest to that place, functions the same as or similar to the functions performed by a harbour-master in relation to a harbour in the State, as may be appropriate.

(3) A person who contravenes this section shall be guilty of an offence.]