To Whom WIll You Report?

I realize that posts that have their genesis in a bathroom may not be socially acceptable, but I've been thinking about this one for a long time. At my office away from the office (like home away from home) these signs are on the back of the stall doors.
In case you are unable to read it clearly, I shall paraphrase (I AM smarter than a third grader). Basically, it says if you use too much toilet paper and the toilet overflows, you will be reported. Now my question is, to whom will they report? To your manager? Will that be factored into your performance review? I'm just trying to picture how that would play out.

I shall now return to the regular scheduled non-bathroom related posts. Thank you for your patience.