On 1/25/2012, during an unannounced EPCRA 311/312 inspection, it was discovered that E-T-M Enterprises had not submitted Tier II forms for Hi Flex Gel Coat to the SERC, LEPC and local fire department by the reporting deadline for calendar years 2008 through 2011. In addition, E-T-M also failed to submit the Material Safety Data Sheet for Hi Flex Gel Coat to the SERC and LEPC for these same calendar years.