If any officer, agent or manager of a telephone utility which is subject to the provisions of this Article fails, neglects or refuses to file any statement required by this Article within the time prescribed in this Article, such officer, agent or manager, upon conviction therefor, shall be subject to a maximum penalty as set forth in Paragraph 1-4-10(a)(1); and each day after such statement becomes delinquent during which the officer, agent or manager so fails, neglects or refuses to file such statement shall be considered a separate offense. (Prior code 5.08.070)