If two or more persons conspire to evade or defeat any tax imposed by this subtitle or by the Virgin Islands income tax law, and one or more of such persons do any act to effect the object of the conspiracy, each shall be fined not more than $10,000 or imprisoned not more than 5 years, or both.
Conspiracy to evade or defeat tax
33 V.I.C. § 1522 — under Crimes, Other Offenses, and Forfeitures.
33 V.I.C. § 1522