The person responsible for the oil spillage shall be liable to any other person for any damage to his real or personal property directly caused by the spillage. In this subsection, “owner of an underground oil storage tank” includes any person who: Causes an underground oil storage tank to be installed; or Acquires, other than through a lease or rental, and uses an underground oil storage tank. The Department shall adopt regulations requiring the owner of an underground oil storage tank to provide evidence of financial responsibility for costs of cleanup, corrective action, and third party liability in the event of a discharge. Tanks subject to the financial responsibility requirements of this subsection shall be the same as those tanks for which financial assurance is required under Subtitle I of the Resource Conservation and Recovery Act, and limits of coverage shall be the same as those imposed under that act.