The owner or operator of a new (the fabrication, erection, installation, or modification of which was commenced on or after August 14, 1974) sulfur recovery plant that introduces twenty tons a day or greater of sulfur into the plant shall not permit, cause, suffer or allow at any time sulfur emissions to the atmosphere in excess of 2 pounds of sulfur for every 100 pounds of sulfur introduced into the plant.
N.M. Admin. Code § 20.2.39.112