The Chief of Police and each policeman of the City shall, and any other persons may, report to the City Engineer without delay all cases coming respectively to their knowledge, of failure to number houses and buildings, and upon the failure of the owner, occupant, lessee or agent to affix the proper number thereto within 120 days, the same may be done immediately by the City Engineer at the expense of the City, and the cost of such numbering shall be paid for by the owner or lessee of the house or building on which the same has been placed, and if not paid for on demand, may be charged as an additional tax upon the property and be collected with such other taxes as may be chargeable thereon. (1937 Code, Sec. 96.)