Don't be fooled by the comical appearance of the movie, there are deeper themes behind the laughs: social criticism on several topics.
The main theme of the hidden social criticism is that the government officials are trying to make money anyway they can, such as by levying a hefty fine in addition to the license fee.
The second theme of the hidden social criticism is the problem of the interpersonal relationships: everyone concentrated on making money and people are distant and cold to each other, the relationship between the dogs and their owners are more endearing than friendship among people.
The main theme of the hidden social criticism is that the government officials are trying to make money anyway they can, such as by levying a hefty fine in addition to the license fee.
The second theme of the hidden social criticism is the problem of the interpersonal relationships: everyone concentrated on making money and people are distant and cold to each other, the relationship between the dogs and their owners are more endearing than friendship among people.