(A) It is the duty of every owner, lessee, or occupant of any premises abutting or bordering upon any street in the city, to remove, or cause to be removed, all snow and ice from the sidewalk in front of such premises to the full paved width of the sidewalk within eight hours after such snow or ice shall have fallen or accumulated thereon.
(B) If such snow and ice are not removed within the specified time, the Board of Public Works and Safety may remove or clean such snow or ice or cause the same to be removed or cleaned. The cost of such removal or cleaning shall be a lien on such property, which shall be placed on the tax duplicate and shall be collected in the same manner as taxes are collected and turned in to the City Treasury.
('66 Code, § 130.12) Penalty, see § 10.99