(1) Any person violating, failing to, neglecting to, or refusing to comply with any of § 68-215-104, commits a Class C misdemeanor. Each day upon which such violation occurs constitutes a separate offense.
(2) Any person who knowingly tampers with or disables a release detection or prevention device associated with an underground storage tank, or who knowingly causes or allows a release of petroleum into the environment in violation of this chapter, rules, regulations or orders of the commissioner or board commits a Class E felony; provided, however, that, if such release results in an expenditure for cleanup by any other person or from the fund, the offense shall be graded for such expenditure in the same manner as theft under § 39-14-105(a)(2)-(5).