Any person required to be licensed pursuant to Section 50-11-2420 who takes any furbearing animal must tag the fur, pelt, hide, or whole furbearing animal at the time the fur is removed from the carcass or in the case of a whole animal at the time the whole animal is stored or before it is sold, whichever occurs first. The tags must be sold by the department according to the following fee schedule:

bobcat $2.00

otter 2.00

mink 1.00

gray fox 1.00

red fox 1.00

weasel 1.00

beaver .25

raccoon .50

skunk .25

muskrat .25

opossum .25

The tags must be of a type and size the department prescribes. The tags must be securely attached and may not be removed until the time of processing. Any fur, pelt, hide, or whole animal which does not have a tag attached as required by this section or that is unlawfully tagged is declared contraband and must be confiscated. Unused tags must be returned to the department by April fifteenth of each year. Full refund must be given for unused tags returned by April fifteenth. Tags may only be used for the specific species for which they are issued and they must be numbered consecutively. These tags are nontransferable and may not be altered in any manner. The department may limit the number of tags for each species and the area in which they may be used. Furbearing animals taken live to be sold as live animals are not required to be tagged.