3 Pa. Stat. § 459-203
The department shall furnish to the county treasurers and to other agents under section 200(a) tags to be given to applicants for dog licenses. The department shall furnish to the county treasurers tags to be distributed to agents undersection 200(a)(3) and (5). Such tags shall bear the name of the county where such dog license is issued and a serial number corresponding to the number on the issued dog license certificate. Such tags shall not contain more than one square inch of area between the ears or the fastening device and have impressed thereon the calendar year for which the tag is valid. If any tag is lost, it shall be replaced by the county treasurer upon production of the dog license certificate. The cost for the issuance of a tag due to loss shall be $1 paid to the county treasurer for the use of the county.
3 P.S. § 459-203