(a) A person commits an offense if the person:
(1) operates, is in charge of, or is responsible for a facility or vessel that causes a discharge or spill as defined by Section 26.263 and does not report the spill or discharge on discovery; or
(2) knowingly falsifies a record or report concerning the prevention or cleanup of a discharge or spill.
(b) An offense under Subsection (a)(1) is a Class A misdemeanor.
(c) An offense under Subsection (a)(2) is a felony of the third degree.