(a) The limit for deer for each hunter is one deer per season, in accordance with the following provisions—
(1) Each deer taken must be tagged immediately with the tag issued with the deer license.
(2) A report of each taking of a deer must be reported to the Commissioner within 24 hours.
(3) The tag shall remain attached to the deer carcass until the report has been properly filed.
(b) Whoever violates any provision of this section shall be fined not more than $100 or imprisoned not more than 60 days, or both.