A boot is positionable about a rotatable wheel having an axle extending therefrom. A pair of mating components include interconnecting elements for attaching the elements about the wheel preventing non-destructible detachment of the mating components. Flanges extend from the mating components to prevent attempts to rotate the boot about the wheel. The flanges which support the interconnecting elements are frangibly removable from the body to permit destructible detachment of the mating components from the wheel. The boot may support an electronic tag such as radio frequency identification (RFID) tag or an electronic article surveillance (EAS) tag.