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§ 5-57 MLa, RTINSVILLE CODE (2) If a 'dog shall become four (4)months of age or come into the possession of any person between January first and November first of any year, the license tax for the current calendar year shall be paid forthwith by the owner. (3) If a dog shall become four (4) months of age or come into the possession of any person between October thirty~rst and December thirty-first of any year, the license tax for the succeeding calendar year shall be paid forthwith by the owner and this license shall protect the dog from the date of purchase. (Ord. No. 95-9, 9-26-95) State law reference-Similar provisions, Code of V'~rginia, § 3.1-796.88. Sec. 5-58. Failure to pay tax when due; confiscation of dog; payment subsequent to charge no defense. (a) It shall be unlawful for any owner liable for the tax imposed by. this division to fall to pay the tax when it is due. (b) In addition to the fine imposed, the court trying any person for violating this section may order the dog to be confiscated and disposed of as provided in section 5-47. (c) Payment of the license tax subsequent to a summons or warrant to appear before a court for failure to pay the license tax within the time required shall not operate t0 relieve such owner from the penalties provided. (Ord. No. 95-9, 9-26,95) State law reference--Penalty provisions, Code of Virginia, § 3.1-796.128. Sec. 5-59. Concealing or harboring dog on which tax not paid. It shall be unlawful for any person to conceal or harbor in the city any dog upon which the license tax prescribed by this division has not been paid. (Ord. No. 95-9, 9-26-95) State law reference--Penalty provisions, Code of Virgin/a, § 3.1-796.128. Sec. 5.60. Preservation and display of license receipts; license tags. Dog license receipts shall be carefully preserved by the licensees and exhibited promptly on request for inspection by the animal control officer, any deputy animal control officer, or any police officer. (Ord. No. 95-9, 9-26-95) State law reference--Similar provision, Code of Virginia, § 3.1-796.92. Sec. 5-61. Dogs to wear collars and tags. Dog license tags shall be securely fastened to a substantial collar by the owner or custodian and worn by such dog. It shall be unlawful for the owner to permit any licensed dog four (4) months old or older to run or roam at large at any time without a license tag. The owner of the dog may remove the collar and license tag required by this section when (i) the Supp. No. 36 334