Sec. 7. Failure of:
(1) a municipal corporation; or
(2) the board of directors or other governing body of a private corporation, association, or other legal entity;
to provide for the financing and construction of the works that are necessary to carry out a final order issued under the water pollution control laws or IC 13-1-3 (before its repeal) by appropriate ordinance or resolution constitutes failure to begin appropriate action or proceedings to comply with the order.