refactor(tags): Use TagUrn class when generating urn (#10786)

Co-authored-by: Harshal Sheth <[email protected]>

metadata-ingestion/src/datahub/emitter/mce_builder.py

@@ -52,6 +52,7 @@
 from datahub.utilities.urn_encoder import UrnEncoder
 from datahub.utilities.urns.data_flow_urn import DataFlowUrn
 from datahub.utilities.urns.dataset_urn import DatasetUrn
+from datahub.utilities.urns.tag_urn import TagUrn
 
 logger = logging.getLogger(__name__)
 Aspect = TypeVar("Aspect", bound=AspectAbstract)
@@ -238,8 +239,7 @@ def make_tag_urn(tag: str) -> str:
     """
     if tag and tag.startswith("urn:li:tag:"):
         return tag
-    else:
-        return f"urn:li:tag:{tag}"
+    return str(TagUrn(tag))
 
 
 def make_owner_urn(owner: str, owner_type: OwnerType) -> str: