No owner or operator subject to the provisions of this chapter may build, erect, install or use any article, machine, equipment or process, the use of which conceals an emission which would otherwise constitute a violation of an applicable standard. Such concealment includes, but is not limited to, the use of gaseous diluents to achieve compliance with an opacity standard or with a standard which is based on the concentration of a pollutant in the gases discharged to the atmosphere.
Wis. Admin. Code Department of Natural Resources NR 440.12