When required by the Director any person liable for any internal revenue tax of the Virgin Islands, or for the collection thereof, shall make a return or statement according to the forms and regulations prescribed by the Director. Every person required to make a return or statement shall include therein the information required by such forms or regulations.
General requirement of return, statement or list
33 V.I.C. § 711 — under Information and Returns.
33 V.I.C. § 711