Failure to remove snow and ice from a sidewalk creates a nuisance and a hazard to the public, either by persons risking injury from falls on the snow and ice on the sidewalk or by persons walking in the street to avoid the snow and ice on the sidewalk. If the owner of any lot containing, fronting on or abutting on an improved sidewalk shall fail to remove and clear away or cause to be removed and cleared away snow and/or ice from a path at least 30 inches in width from so much of said sidewalk as is within, in front of or abuts the lot, within 48 hours after the cessation of any snowfall, the Borough may cause the snow and/or ice to be removed from the sidewalk. The Borough shall keep an account of the expenses incurred to eliminate the hazard to public safety and to provide the service of snow and/or ice removal to the lot, and all such costs and expenses shall be charged to and paid by the owner of the lot. All costs and expenses incurred by the Borough in shall be a lien upon the lot, and whenever a bill therefore remains unpaid for a period of 60 days after it has been rendered, the Borough Solicitor shall file a municipal claim and/or a civil action for such costs and expenses, together with a penalty of 10%, in the manner provided by law for the collection of municipal claims.