The tank owner shall have each tank and its piping tested for tightness fifteen (15) years after installation and annually after twenty (20) years. A tank shall be tested by any final or precision test not involving air pressure that can accurately detect a leak of five-hundredths (0.05) gallon per hour, after adjustment for relevant variables, such as temperature change and tank end deflection, or by any other testing system, approved by the Board of Health, as providing equivalent safety and effectiveness. Piping shall be tested hydrostatically to one hundred fifty percent (150%) of the maximum anticipated pressure of the system. Certification of the testing shall be submitted to the Board of Health by the owner, at the owner's expense. Those tanks subject to the testing requirements of this regulation shall submit the certification of testing to the Board of Health by December 31, 1987.