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ascertained, shall cause such dead animal or fowl to be cremated or buried by an officer • or other person designated for the purpose. Such officer or other person shall be entitled to recover of the owner of every such animal so cremated or buried the actual cost of such cremation or burial, not to exceed seventy-five dollars ($75.00), and of the owner of every such fowl so cremated or buried the actual cost of such cremation or burial, not to exceed five dollars ($5.00), to be recovered in the same manner as officers' fees are recovered free from all exemptions in favor of such owner. Any person violating the provisions of this section shall be guilty of a Class 4 misdemeanor. (b) This section shall not be deemed to require the burial or cremation of the whole or any portion of any animal or fowl which is to be used for food or in any commercial manner. [NOTE: This section is also set forth in Virginia Code § 18.2-5101. Sec. 4-22. Disposal of dead companion animals. a) The owner of anv companion animal which has died from disease or other cause shall forthwith cremate, bury or sanitarily dispose of such companion animal. If, after notice, any owner fails to do so, the animal warden or other officer shall bury or cremate the animal, and he may recover from the owner, on behalf of the citv. his cost for this service (b) The animal warden, other officer or any other person killing a companion animal under this chapter shall cremate, bury or sanitarily dispose of the same. [NOTE: This section is also set forth in Virginia Code § 3.1-796.1211. ARTICLE III. DOGS GENERALLY Sec. 4-36. License --Required. It shall be unlawful and a Class 4 misdemeanor for any person to own or keep within the city any dog four (4) months old or older for which a current license has not been secured as provided by the laws of the state. Sec. 4-37. Same --Year and tax. (a) Dog licenses shall run from January 1 to December 31, inclusive, and the license tax, payable at the office of the city treasurer, shall be as follows: • (1) For an unsexed female or male dog, five four dollars ($5 4.00). 13