If any sewer connection, or any repair to an existing sewer, is not made within the time and in the manner in this chapter provided, the engineer is authorized and directed to cause the same to be made and to file a statement of the cost thereof with the city treasurer, and thereupon a warrant shall be issued under the direction of the city council by the city treasurer for the payment of such cost. The amount of the cost, together with a penalty of ten percent of the amount thereof, plus interest at eight percent per year upon the total amount of the cost and penalty shall be assessed against the property upon which the building or structure is situated and shall become a lien thereon as provided in this section.