If any officer, agent or manager of a utility company which is subject to the provisions of this chapter shall fail, neglect, or refuse to make or file any quarterly statement in the manner herein prescribed in this chapter, the officer, agent, manager or person shall, upon conviction thereof, be subject to penalty as provided in section 1-4-1 of this code; provided, that each day after the quarterly statement shall become delinquent during which the officer, agent, manager, or person shall so fail, neglect, or refuse to make and file such statement shall be considered a separate and distinct offense. (1993 Code § 3.08.050; amd. 2014 Code)