If, without reasonable excuse, notice of the occurrence of a pollution incident is not given in accordance with section 228 , the following persons commit an offence:a) if the pollution incident involved a ship, the master and owner of the ship:b) if the pollution incident involved an offshore installation, the owner of the offshore installation:c) if the pollution incident involved a pipeline, the owner of the pipeline:d) if the pollution incident involved any marine operations, the person in charge of and the person carrying on the marine operations.