49.— (1) An authorised officer who, after entering premises under section 47 or under the authority of a warrant issued under section 48, forms the opinion in the course of exercising his or her powers under section 47 that—

(a) a relevant activity has been or is being carried on by any person at the premises otherwise than in compliance with a regulatory provision, or

(b) there is a risk to the health, safety or welfare of any employees at work on the premises,

shall report the matter to the appropriate authority.

(2) In this section—

“appropriate authority” means—

(a) a member of the Garda Síochána,

(b) the Health and Safety Authority,

(c) the Environmental Protection Agency,

(d) the local authority in whose administrative area the premises are located, or

(e) the Revenue Commissioners;

“regulatory provision” means—

(a) any provision that is contained in or made under an enactment passed for the protection of employees, the protection of the environment or the regulation of planning and development, or

(b) any provision of Chapter 1 of Part 2 of the Finance Act 1999 or of a regulation made under section 104 of that Act.