Section 112. Identification of dogs

1.  Each  dog  licensed  pursuant to
  subdivision one of section one hundred nine of  this  article  shall  be
  assigned,  at  the  time the dog is first licensed, a permanent official
  identification number. Such identification number shall  be  carried  by
  the  dog  on an identification tag which shall be affixed to a collar on
  the dog at all times, provided that a dog participating in  a  dog  show
  shall be exempt from this requirement during such participation.
    2.  The  official  identification number shall constitute the official
  identification of the dog to which it is assigned, regardless of changes
  of ownership, and the number shall not be reassigned to  any  other  dog
  during the lifetime of the dog to which it is assigned.
    3.  At  the time a dog is first licensed, one identification tag shall
  be furnished to the owner at no charge. Any  replacement  tag  shall  be
  obtained by the owner at his expense at a fee and in a manner prescribed
  by the commissioner.
    4.  No tag carrying an official identification number shall be affixed
  to the collar of any dog other than the one to  which  that  number  has
  been assigned.
    5.  The  holder of a purebred license may procure, at his expense, any
  number of tags imprinted with the same number as the  purebred  license.
  One  such  tag  shall  be  affixed  to  the  collar of each dog harbored
  pursuant to the purebred license at  all  times,  provided  that  a  dog
  participating in a dog show shall be exempt from this requirement during
  such  participation. Such a tag shall be affixed only to the collar of a
  dog owned by the holder of the purebred  license  and  harbored  on  his
  premises.
    6.  The  shape,  size  and form of imprints on identification tags and
  purebred license tags shall be prescribed by the commissioner,  and  any
  tag  bearing  an imprint other than that prescribed shall not constitute
  valid identification for the purposes of this article.
    7. The applicant for a license for any guide dog, service dog, hearing
  dog or detection dog may procure a special tag for identifying such dog.
  This special tag shall be in addition to the identification tag required
  by subdivision one of this section. The commissioner shall prescribe the
  shape, size, color, and form of imprint of the  tag  which  shall  be  a
  different  color  and  shape  than the official identification tag. Upon
  application, the commissioner shall furnish such tags without payment of
  a fee.
    8. Fees received by the department pursuant to this section  shall  be
  deposited in an account within the miscellaneous special revenue fund.