I'm not sure, but if you're sure that the query is the one from tags.php, then I don't see how that would happen unless someone was actually requesting tags.php. You should be able to see that in the web server logs.
Or maybe there is a similar query somewhere and it's not from tags.php? If you don't use tags.php, maybe try removing that file from your server and see what happens (save a copy of course so you can put it back).
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