(a) Each regular and special policeman and employee of the Dog Warden shall take into custody and bring to the Dog Warden every dog found within the City without a tag as required in this article.
(b) If any person when required to state the number of dogs owned or kept by him, and whether the same be male or female, shall refuse to report the same or shall report same incorrectly, he shall be guilty of a misdemeanor.
(c) The County Assessor or the County Sheriff or the Recorder shall collect the taxes which may be assessed upon dogs in the City and such taxes shall be paid on or before July 1, of each year.
(d) The County Assessor shall, upon the payment of the dog tax by the owner or keeper, issue to such owner or keeper a written receipt for the same and shall also issue to such owner or keeper a metal tag bearing a consecutive number, together with the year for which such license is issued and the words "Dog Tax."
(e) The owner of any dog shall place the dog tag issued pursuant to this article securely on the collar or harness of the dog in question. Any dog owned, kept, harbored or found within the City limits without such dog tag shall be impounded by the County Dog Warden or by their authority.
(f) If any person shall become the owner or possessor of a dog after the time of annual assessment, he shall register such dog with the County Sheriff, the County Assessor or the Recorder and shall pay the tax assessed upon such dog within ten days from the time he obtains possession or ownership of any dog.