Whoever has in his custody or possession any goods, wares, merchandise, articles, or objects on which taxes are imposed by law, for the purpose of selling the same in fraud of the internal revenue laws, or with design to avoid payment of the taxes imposed thereon, shall be fined $500 or not less than double the amount of taxes fraudulently attempted to be evaded.
Possession with intent to sell in fraud of law or to evade tax
33 V.I.C. § 1561 — under Crimes, Other Offenses, and Forfeitures.
33 V.I.C. § 1561