Ok let me see if I can make my point of view and see what you think.

I live in Michigan and we have what is called the Michigan Department of natural resources. They are in charge of collecting your tax for hunting. A hunting tag in MI is really an excise tax. You pay a 14 dollar tax for a small game kill tag 14 dollars for a deer kill tag and so on. If I go deer hunting and do not kill a deer should I still be required to pay the tax?

On another thought, The MDNR is actually part of the MI State Police. They are required to have a search warrant to come onto my property, are they not?