521.06 DUTY TO KEEP SIDEWALKS IN REPAIR AND CLEAN; NOTICE.
   (a)   No person being the owner of any lot or land abutting upon any street shall refuse, fail or neglect to repair or keep in repair and free from nuisance and obstruction, the sidewalk in front of such lot or land after due notice of a resolution of Council ordering the repair of such sidewalk, the removal of such obstruction or the abatement of such nuisance.
   (b)   If the owner or person having charge of such land fails to comply with such notice, Council shall cause the sidewalks to be repaired. All expenses and labor costs incurred shall, when approved by Council be paid out of City funds not otherwise appropriated. The Council shall make a written return to the County Auditor of their action, with a statement of the charges for their services, the amount paid for labor, the fees of the officers serving such notices, and a proper description of the premises. Such amounts, when allowed, shall be entered upon the tax duplicate and be a lien upon such lands from and after the date of the entry and be collected as other taxes and returned to the City with the General Fund.
   (c)   Whoever violates this section is guilty of a minor misdemeanor.