If a taxpayer violates or attempts to violate section 1351 of this title (relating to termination of taxable year) there shall, in addition to all other penalties, be added as part of the tax 25 percent of the total amount of the tax or deficiency in the tax.
Addition to tax in case of jeopardy
33 V.I.C. § 1286 — under Additions to the Tax, Additional Amounts, and Assessable Penalties.
33 V.I.C. § 1286