Each sewer charge established and made pursuant to this chapter is made a lien upon the premises charged therewith and, if the same is not paid within ninety days after it is due and payable, it shall be certified to the auditor of the county in which the premises are situated, who shall place the same on the tax duplicate, with the interest and penalties allowed by law, and collected as other Municipal taxes are collected. The city shall also have the right, in event of nonpayment as aforesaid, to discontinue service to such premises of water supplied by the city's waterworks system until the unpaid sewer charges have been fully paid.
(`59 Code, § 927.09) Penalty, see § 51.99