Fix for html error on com_tags for div

#### Steps to reproduce the issue

Call index.php?option=com_tags&view=tag&layout=list&id[0]=3
and check the HTML produce with http://validator.w3.org/check

#### Expected result

NO error !

#### Actual result

div error

#### System information (as much as possible)

Joomla! 3.3.6
Update list.php
Update list_items.php

Seeing the last comment, I deleted and extra </div> from list_item.php (line 50) for the empty case
Merge pull request #4926 from b92/patch-12

Fix for html error on com_tags for div