901.12 FAILURE TO COMPLY WITH NOTICE.
   (a)    No person shall fail or neglect, for thirty days after receiving notice as provided in Sections 901.01 and 901.02, to construct or repair a sidewalk.
 
   (b)    In the event any person fails or neglects for thirty days after receiving notice as provided in Sections 901.01 and 901.02, the Director of Public Service may have such construction or repair done at the expense of the owner and all such expenses shall be assessed on all the property bounding or abutting thereon. The assessments shall be collected in the manner provided in Ohio R.C. 727.30 et seq. inclusive with a forfeiture of ten percent (10%) and interest for failure to pay at the time fixed by the assessing ordinance.