(1) Where a site in respect of which a person is an owner is -
(a) a relevant site, or
(b) a site that would be a relevant site but for section 653O(2),
the person shall register as the owner of the site and, for this purpose, shall -
(i) send to the Revenue Commissioners a statement, in the form specified by the Revenue Commissioners, of particulars relating to the person and the site, or
(ii) include the particulars specified in the form referred to in paragraph (i) in a return made under this Part.
(2) The Revenue Commissioners shall establish and maintain a register of the information provided to them under subsection (1).
(3) The Revenue Commissioners may assign a unique identification number to each site on the register referred to in subsection (2).
(4) Where the Revenue Commissioners assign a unique identification number to a site under subsection (3), they shall notify the liable person in respect of the site.
(5) A person who fails to comply with subsection (1) is liable to a
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