If any officer, agent or manager of a telephone utility company which is subject to the provisions of this Article shall fail, neglect or refuse to make or file the annual statement of accounts provided in Section 5-103, said officer, agent, manager or person shall, on conviction thereof, be punished by a fine of not less than twenty-five dollars ($25.00) nor more than three hundred dollars ($300.00), provided that each day after said statement shall become 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. (Ord. 348 §1, 1992)