(A) A license tax of $2 for each dog kept within the city shall be paid annually by each person owning, controlling or having a dog in possession, the license tax to be paid to the Chief of Police, who shall give to the person so paying the same a metal tag or other proper receipt so marked as to designate the year for which the tax is paid, and the Chief of Police shall keep a record of the names of all persons so paying the license tax.
(B) Any person who shall harbor, conceal or confine any such animal mentioned in the preceding section for the purpose of avoiding the payment of the license tax shall be subject to the provisions of § 34.999.
(1997 Code, § 222.212)