|(a) Permit Required. Any person may obtain a bobcat dealer permit. A person who buys or trades for untagged bobcat pelts must hold a dealer permit (PWD 410). A dealer permit may be obtained by completing and signing a Bobcat Pelt Dealer Permit and Tag Voucher (PWD 410). Upon any issuance of pelt tags, a dealer shall acknowledge receipt of the tags by signing the tag issuance voucher section of PWD 410. (b) Reporting Requirements. (1) The reporting period for dealers begins May 1 and ends April 30 of the following year. By no later than the 30th day following the end of a reporting period, a dealer shall submit a completed and signed PWD 406 to department headquarters in Austin. The report required by this paragraph shall account for each pelt tag used by the dealer during the reporting period. (2) All pelt tags in a dealer's possession at the end of the reporting period, and a signed list of unused tag
numbers, must be returned to the department with the annual report. (3) A dealer shall immediately notify the department in writing upon discovery that a pelt tag has been lost, stolen, destroyed or mutilated. (c) Inspection. All pelts, pelt tag inventory, and associated records shall be available for inspection by any game warden. (d) Unlawful acts. It is unlawful for any dealer to: (1) refuse to tag a bobcat pelt presented as being legally taken in this state during the tagging period; or (2) transfer tags issued to that dealer to any other dealer, or to use tags issued to another dealer. (e) The department reserves the right to refuse tag issuance to any dealer not in compliance with the provisions of this subchapter.