If the tag issued for any duly registered dog is lost or accidentally destroyed during the year it is issued, the owner or custodian of such dog, upon making proof to the satisfaction of the county department of animal regulation of its loss or destruction, shall, upon payment of a fee of two dollars receive for such dog another tag; whereupon the county department of animal regulation shall enter the number of the tag so issued on the register and cancel the tag previously issued for such dog. (Prior code § 4115.8)