§ 90.25 DUPLICATE TAGS.
    If a dog license shall become lost, destroyed or stolen, the owner or custodian shall at once apply for a duplicate license tag, presenting the original license receipt. Upon affidavit of the owner or custodian that the original license tag has been lost, destroyed or stolen, the Governing Body or its authorized agent shall issue a duplicate license tag, which the owner or custodian shall immediately affix to the collar of the dog. The Governing Body or its authorized agent shall endorse the number of the duplicate and the date issued on the face of the original license receipt. The fee for a duplicate tag for any dog shall be in an amount as set by the Governing Body, which shall be paid into the special fund established pursuant to VA Code § 3.1-796.101.
Penalty, see § 90.99
Statutory reference: 
   Duplicate license tags, VA Code § 3.1-796.91