How to list tags

Thanks for your answer.
I figured it out, i was using the wrong function.

<?php 
    $tags = get_the_tag_list($before="<li>", $sep = '</li><li>' $after="</li>");
    if( count( $tags) > 0) {
    echo '<div id="etiquetas">';
    echo '<ul class"tags">';
    echo $tags;
    echo '</ul>';
    echo '</div>';
    }
?>