505.10 DOGS GENERALLY.
   (a)   Annual Head Tax. There is hereby imposed and levied an annual head tax for the benefit of the Town upon each dog above the age of eight months owned or kept within the Town, which tax shall be three dollars for each male or female dog. Such head tax shall be assessed and collected by the assessor of the county, or the sheriff of the county, as provided by State law. If the owner or keeper of any such dog fails or refuses to pay the Town head tax thereon, it may be seized and turned over to the sheriff of the county, to be impounded and disposed of as provided by law. (Passed 6-9-81)
   Any person who shall hide, conceal or secrete any taxable dog to avoid the assessment and head tax on such dog, or to prevent the seizure and impounding of any dog on which such tax is not paid, or any dog found unlawfully running at large, shall be guilty of a misdemeanor, punishable as provided in Section 101.99.
 
   (b)   Permitting Dog to Run at Large. No owner or keeper of any dog shall permit such dog to run at large within the Town, and any person who permits any dog to run at large within the Town shall be guilty of a misdemeanor and, upon conviction thereof, shall be punished as provided in Section 101.99 .
   (c)   Permitting Dog to Trespass Upon or Damage Property of Another. No person having the possession of a dog shall lead or take such dog upon the private property of another without permission, or knowingly permit any such dog to soil on, damage or destroy yards, flowers or shrubbery of another person, or otherwise to trespass upon the property of another without permission within the Town, and any person violating any of the provisions of this subsection shall be guilty of a misdemeanor, punishable as provided in Section 101.99 .
   (d)   Dogs Running at Large During Period of Quarantine. When the Commissioner of Agriculture of the State, or any other officer duly authorized so to do, has established a quarantine on dogs in the area occupied by the Town, any dog found running at large in such quarantined area in the Town may be seized and confined, or may be shot or otherwise destroyed by any person.
   (e)   Impoundment. In addition to the other provisions of this article, the Town may establish a dog pound and keep therein dogs seized under any of the provisions of this article. In such pound the dogs shall be segregated as to sexes. Any dog for which the head tax is delinquent, or any dog found running at large in the Town, may be seized and impounded for a period of fifteen days, for which a fee of two dollars ($2.00) for seizing and impounding such dog and an additional fee of fifty cents ($.50) for each day, or any part thereof, for which a dog is kept impounded shall be charged against the owner of such dog. The owner or keeper of any impounded dog may have such dog upon paying the delinquent tax, if any, thereon and the impounding fees. If such tax and/or fees are not paid within fifteen days from the date of impounding, such dog may be sold, and there shall be deducted from the proceeds of such sale the delinquent tax, if any, and the impounding fees, and the residue, if any, shall be paid over to the owner of such dog. If such dog is not sold, it may be killed and its body disposed of by the Town without liability to the owner.