(A) Where there is no tenant or other occupant for the premises in question, the owner of the premises shall be responsible for the removal of snow or ice from the sidewalk and in cases where the owner or tenant or other occupant of the property in question cannot be found the town may have the sidewalks cleaned at the expense of the owner.
(B) The town may give to such owner or occupant who shall fail to comply to this subchapter such notice as is reasonable to see that the provisions hereof are enforced. And, in addition to any costs incurred by the town in removal of the snow and ice aforesaid, the owner, tenant or occupier of the property shall pay to the town a penalty of 20% of the costs of removal.
(1996 Code, § 139-5) Penalty, see § 10.99