26.—(1) The Minister may by regulations require such persons or classes of persons as are specified therein to submit to him or her—

(a) at such intervals, and

(b) in respect of such periods,

as may be so specified, returns of the amounts and types of hazardous and noxious substances received by them in the State.

(2) A person to whom regulations under subsection (1) apply who fails to submit a return in accordance with such regulations or who, in purported compliance with such regulations, submits a return that is false or misleading in a material respect shall be guilty of an offence.