§ 90.27 DOGS NOT WEARING TAG PRESUMED UNLICENSED.
    Any dog not wearing a collar bearing a license tag of the proper calendar year shall, prima facie, be deemed to be unlicensed. In any proceedings under the provisions of this chapter, the burden of proof of the fact that such dog has been licensed or is otherwise not required to bear a tag at the time shall be on the owner of the dog.
Penalty, see § 90.99
Statutory reference: 
   Effect of dog not wearing collar as evidence, VA Code § 3.1-796.89