If any officer, agent or manager of a telephone utility company which is subject to
the provisions of this Article shall fail, neglect, refuse to make or file the annual
statement of accounts provided in Section 4-5-30 above, said officer, agent, manager or person shall, on conviction thereof, be punished
by a fine not less than twenty-five dollars ($25.00) nor more than three hundred dollars
($300.00); provided that each day after said statement becomes delinquent during which
said 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. (Prior code
3.07.05)
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