The person who made the speech bubbles was probably standing around waiting for their dog to do their business and thinking exactly what they wrote.
The smiley faces are mystifying, and luckily they're fading away.
As for the sign itself: at the bottom it says "$25.00 TO $200.00 FINE." Does anybody else think that's really funny? How do they decide how great or small the fine should be? Does it correlate with the size of the dog? I hope so!