Section 113. Change of ownership; lost or stolen dog

1. In the event of a
  change in the ownership of any dog which has been assigned  an  official
  identification  number  or  in the address of the owner of record of any
  such dog, the owner of record shall, within ten  days  of  such  change,
  file  with  the commissioner a written report of such change. Such owner
  of record shall be liable for any violation of this article  until  such
  filing  is  made  or  until  the  dog is licensed in the name of the new
  owner.
    2. If any dog which  has  been  assigned  an  official  identification
  number  is lost or stolen, the owner of record shall, within ten days of
  the discovery of such loss or theft file with the commissioner a written
  report of such loss or theft. In the case of a loss or theft, the  owner
  of  record of any such dog shall not be liable for any violation of this
  article committed after such report is filed.
    3. In the case of a dog's death, the owner of record shall  so  notify
  the  commissioner  either prior to renewal of licensure or upon the time
  of such renewal as set forth in subdivision one of section  one  hundred
  nine  of  this chapter. Until such time that the commissioner files such
  information  with  the  central  registry  of  official   identification
  numbers,  said  number  shall  not  be reassigned. Failure to notify the
  commissioner of  the  death  of  a  dog  as  so  required  herein  shall
  constitute a violation and the owner of record shall be held liable.