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Returns of hazardous and noxious substances received in the State. 
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26.—(1) The Minister may by regulations require such persons or classes of persons as are specified therein to submit to him or her— 
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(a) at such intervals, and 
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(b) in respect of such periods, 
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as may be so specified, returns of the amounts and types of hazardous and noxious substances received by them in the State. 
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(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. 
 
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