If the owner or occupant of any lot or premises shall fail to construct or maintain any particular sidewalk as mentioned and prescribed in section above, or shall fail to keep the same in repair, or to remove the snow, ice, and filth therefrom, or to remove and keep the same free from obstructions, encroachments, encumbrances, or other nuisances, or shall fail to perform any other duty required by the council in respect to such sidewalks within such time and such manner as the council shall require, the council may cause the same to be done, at the expense of such owner or occupant, and the council may cause the amount of all expenses incurred thereby to be reported to the city treasurer, who shall cause a notice of such assessment to be mailed to the owners of the premises if known.
If the amount of the assessment is not paid to the treasurer within a period of sixty (60) days from the date of mailing such notice, the treasurer shall report the same to the council, and the council shall report the same to the city assessor, to be by him levied, together with a penalty of ten percent in addition thereto, as a special assessment upon the lot or premises adjacent to or abutting upon such sidewalk, which special assessment shall be subject to review after proper notice has been given as in all other cases of special assessment provided for in this charter; and such assessment when confirmed shall be a lien upon such lot or premises the same as other special assessments and all proceedings subsequent to confirmation, provided for in this chapter, in relation to special assessments shall apply; or the City may collect such amount, together with the penalty from the owner or occupant of the premises, together with costs of suit.