(1) As an alternative to the requirements of s. 376.324, an owner or operator may choose to provide the department with certification by a professional engineer that no aboveground tank at the facility is in direct contact with the ground, and under and around each tank has been placed and sealed to its supports a secondary containment system which is either:

(a) Designed and built to contain in excess of 110 percent of the capacity of the largest tank within the containment; or
(b) Equipped with a drainage system routed to a permitted wastewater treatment system that is designed and built to contain accidental releases.
(2) All new and replacement tanks installed after July 1, 1992, shall have secondary containment.