<form style="border:1px solid #ccc;padding:3px;text-align:center;">
  <fieldset>
    <legend>Etiket :</legend>
<?php if (function_exists('the_tags')) { ?> <?php the_tags('<div class="PostCom"><ul><li class="Tags">Etiket: ', ', ', '</li> </ul></div>'); ?> <?php } ?>
  </fieldset>
</form>