(a) Should any individual, partnership, corporation, or employee knowingly or negligently cause, let, or permit salt water to flow, seep, or otherwise escape from the leased premises, the rights of the party to claim tax deductions or credits under §§ 8-5-501, 8-5-502, 26-58-201 — 26-58-206, 26-58-207 [repealed], and 26-58-208 — 26-58-210, will be denied for a period of twelve (12) months.
(b)
(1) Any individual can file a complaint before the Arkansas Pollution Control and Ecology Commission against anyone for violations of this section and secure a hearing.
(2)
(A) If the commission should find that the accused has violated this section, then the violator shall be denied any tax exemption for a period of one (1) year.
(B) Any violation of this section during the period of the suspension shall extend the suspension one (1) year from the date of the last violation.