Use a PNG, not a JPG. Better still, use a vector SVG (if we're talking about ePub only. If you're also targeting Kindle, you'll want a PNG).
As for the coding, I not quite sure what you're asking. the image would be included only once, and then referenced wherever you use it.
For use in text-breaks, presumably you already have text-break elements. It's just a question of inserting it in those.
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