Section 92(1) of the Environmental Protection Act, R.S.O. 1990, c. E.19 provides that every person having control of a pollutant that is spilled and every person who spills or causes a spill of a pollutant has a duty to report that spill and the steps taken or intended to be taken in respect to the spill: (a) the Ministry of the Environment, Conservation and Parks; (b) the municipality; (c) where the person reporting is not the owner of the pollutant and is able to ascertain the owner, the owner of the pollutant; and (d) where the person reporting is not in control of the pollutant and is able to ascertain the person in control, the person in control of the pollutant. Failure to report is an offence under the Act.