I am not arguing for or against the "delayed tag" purchase/application thereof scenario, but it sure seems like there are some gray areas/loopholes that could fairly easily be cleared up with some tighter laws.
Lots of people nowadays wait overnight to even begin looking for their deer, I don't know, what is the ruling if I shot one on the last day and then went looking for it the next day? That is not too far fetched, I have shot deer already on the last day/hour of a few seasons. It's just that I recovered them shortly afterward, so I didn't really think about it.
It would seem logical that you should possess in advance whatever tag you will use on the animal.