If any big game is transported by a common carrier, to a point within or outside of this state, the animal must be legally tagged, as required by rules promulgated pursuant to chapter 1-26 by the Department of Game, Fish and Parks. No person may have in possession or as common carrier any big game animal without being legally tagged. No big game animal may be offered for shipment, shipped, or received for shipment by transportation companies unless legally tagged. The provisions of this section do not apply to any nondomestic animal regulated pursuant to § 40-3-26 , as long as the animals are accompanied by a bill of sale or other proof of ownership.
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