(a) Flammable liquids shall not be stored underground, except—

(1) Small quantities stored in tightly closed cabinets away from any heat source. The small quantities shall be stored in safety cans or in non-glass containers of a capacity equal to or less than a safety can. Each cabinet shall be labeled “flammables.”

(2) Acetylene and liquefied petroleum gases stored in containers designed for that specific purpose.

(b) Gasoline shall not be stored underground in any quantity.