A.   All City sewer system charges and fees not paid within or by the time periods required by this chapter, or dates required under agreements entered into in accordance with section 10-2-8 of this chapter, shall be considered delinquent.
   B.   All City sewer system and service charges and fees which are delinquent will be charged a late payment charge of one and one-half percent (1.5%) per month, which will be added to the outstanding balance. In addition, all sewer system charges, excluding service charges, which are due and payable, shall constitute a lien upon and against the property or premises being served by and connected to the City sewer system. The delinquent charges, together with a penalty of ten percent (10%) added thereto shall be certified to the Tax Collector of Ada County in the manner and at the time required by Idaho Code section 50-1008. (1952 Code § 8-11-11.03)