There could be a lot of other reasons your heater isn't heating besides a problem with the motherboard. For example, the temperature control thermistor may be bad. If that's the case, your motherboard will be getting bad sensor data and may not know that the water temperature is below the set temperature. In that case, there will be no call for heat and the heater will not be turned on. If that thermistor is original to the tub, it's quite old and could very well have gone bad. They have a finite life span and it's likely 18 years is well beyond it.
Fortunately, there's an easy way to test that thermistor. Get a thermometer and measure your water temp. Disconnect the thermistor plug from the control box and use a multi-meter to measure the resistance of the thermistor. Compare that resistance and temperature to this chart:
https://www.backyardplus.com/pdf/thermistor-testing-chart.pdf
So let's say your water is at 70F. According to the chart, it should read between about 11.5 and 12.5 Kohm. If it doesn't read within that range, it has drifted out of spec. If the reading is lower than that range, it would be a strong indication that you may have found the source of the problem because if you look at the chart you can see that at normal hot tub temp (104F) the thermistor should read somewhere in the range of 5.5 - 6.5 Kohm. If it reads lower than that, the system's going to think the water is too hot and won't call for heat. That would then explain why your heater is not coming on at all or is only heating the water up a little ways and then stopping well short of the target temperature; the water may be sitting at 75F but the sensor is telling the computer it's at 104F so the call for heat will end.
You need to eliminate this as the cause of the problem before you pronounce the motherboard bad and try to replace it. That control system is obsolete and NLA from Watkins. That means you'll have to upgrade to a newer control system which will entail replacing the control box AND the control panel which will be very expensive. The two thermistors only cost around $54 USD in total plus maybe some shipping so if you're not able to reliably test them and can't find anything else that's causing the problem, try replacing those thermistors before shelling out the big bucks for a new control system.
The part number for that thermistor is
38415. If you replace it, you should also replace the high temp cut-off thermistor which is part no.
38416. I have made the part numbers links to pages on Backyardplus where you can order those parts. You should also be able to get them from a local Watkins dealer. They were used in Hot Spring and Tiger River spas from 1995 - 2002.5.