(A) Any prepayment or overpayment of charges may be retained by the city and applied on subsequent quarterly charges.
(B) A penalty of 5% shall be added to any water service charge not paid when due.
(C) In the event a user fails to pay his or her water user fee within a reasonable time, the fee shall be certified by the City Clerk and forwarded to the County Auditor for collection.
Penalty, see § 10.99