Title 33, Taxation and Finance
44 chapters · 597 sections in this title.
33 V.I.C. § 1521 Attempt to evade or defeat tax
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Whoever willfully attempts in any manner to evade or defeat any tax imposed by this subtitle or the Virgin Islands income tax law or the payment thereof shall, in addition to other penalties provided by law, be fined not more than $10,000 or imprisoned not more than 5 years, or b…
33 V.I.C. § 1522 Conspiracy to evade or defeat tax
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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 …
33 V.I.C. § 1523 Willful failure to collect or pay over tax
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Whoever, being required by this subtitle or the Virgin Islands income tax law to collect, account for, and pay over any tax imposed by this subtitle or the Virgin Islands income tax law, willfully fails to collect or truthfully account for and pay over such tax, shall, in additio…
33 V.I.C. § 1524 Willful failure to file return, supply information, or pay tax
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Whoever, being required by the internal revenue laws of the Virgin Islands to pay any tax, or required by this subtitle or the regulations issued under authority thereof, or by the Virgin Islands income tax law or the regulations issued under authority thereof, to make a return, …
33 V.I.C. § 1525 Fraud and false statements
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(1) Declaration under penalties of perjury. Whoever—(1) Declaration under penalties of perjury. Willfully makes and subscribes any return, statement, or other document, which contains or is verified by a written declaration that it is made under the penalties of perjury, and whic…
33 V.I.C. § 1526 Fraudulent returns, statements, or other documents
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Whoever wilfully delivers or discloses to the Director any list, return, account, statement, or other document, known by him to be fraudulent or to be false as to any material matter, shall be fined not more than $1,000 or imprisoned not more than 1 year, or both.
33 V.I.C. § 1527 Offenses relating to stamps
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(1) Counterfeiting. Whoever—(1) Counterfeiting. With intent to defraud, alters, forges, makes, or counterfeits any stamp, coupon, ticket, book, or other device prescribed under authority of this subtitle or the Virgin Islands income tax law for the collection or payment of any ta…
33 V.I.C. § 1528 Unauthorized use or sale of stamps
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Whoever buys, sells, offers for sale, uses, transfers, takes or gives in exchange, or pledges or gives in pledge, except as authorized in this subtitle or the Virgin Islands income tax law or in regulations made pursuant thereto, any stamp, coupon, ticket, book, or other device p…
33 V.I.C. § 1529 Failure to obey summons
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Whoever, being duly summoned to appear to testify, or to appear and produce books, accounts, records, memoranda, or other papers, as required under sections 1862, 1863 and 1864(b) of this title neglects to appear or to produce such books, accounts, records, memoranda, or other pa…
33 V.I.C. § 1530 False statements to purchasers or lessees relating to tax
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(1) Whoever in connection with the sale or lease, or offer for sale or lease, of any article, or for the purpose of making such sale or lease, makes any statement, written or oral—(1) intended or calculated to lead any person to believe that any part of the price at which such ar…
33 V.I.C. § 1531 Attempts to interfere with administration of internal revenue laws
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Corrupt or forcible interference Corrupt or forcible interference (a) Whoever corruptly or by force or threats of force (including any threatening letter or communication) endeavors to intimidate or impede any officer or employee of the Virgin Islands acting in an official capaci…
33 V.I.C. § 1532 Unauthorized disclosure of information
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Income returns Income returns (a) (1) Government employees and other persons. It shall be unlawful for any officer or employee of the government of the United States Virgin Islands to divulge or make known in any manner whatever not provided by law to any person the amount or sou…
33 V.I.C. § 1533 Offenses by officers and employees of the Virgin Islands
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(1) Any officer or employee of the Virgin Islands acting in connection with any revenue law of the Virgin Islands (including the income tax law)—(1) who is guilty of any extortion or willful oppression under color of law;(2) who knowingly demands other or greater sums than are au…
33 V.I.C. § 1561 Possession with intent to sell in fraud of law or to evade tax
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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 …
33 V.I.C. § 1581 Property subject to tax
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Taxable articles Taxable articles (a) Any property on which, or for or in respect whereof, any tax is imposed by this subtitle which shall be found in the possession or custody or within the control of any person, for the purpose of being sold or removed by him in fraud of the in…
33 V.I.C. § 1582 Property used in violation of internal revenue laws
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It shall be unlawful to have or possess any property intended for use in violating the provisions of the internal revenue laws, or regulations prescribed under such laws, or which has been so used, and no property rights shall exist in any such property. A search warrant may issu…
33 V.I.C. § 1583 Other property subject to forfeiture
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(1) Counterfeit stamp. There may be seized and forfeited to the Virgin Islands—(1) Counterfeit stamp. Every stamp involved in the offense described in section 1527 of this title (relating to counterfeit, reused, cancelled, etc., stamps) and the vellum, parchment, document, paper,…
33 V.I.C. § 1591 Authority to seize property subject to forfeiture
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Any property subject to forfeiture to the Virgin Islands under any provision of this subtitle or the Virgin Islands income tax law may be seized by the Director.
33 V.I.C. § 1592 Delivery of seized personal property to the marshal
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Any forfeitable property which may be seized under the provisions of this subtitle or the Virgin Islands income tax law may, at the option of the Director, be delivered to the marshal of the district court, and remain in the care and custody and under the control of such marshal,…
33 V.I.C. § 1593 Judicial action to enforce forfeiture
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Nature and venue Nature and venue (a) The proceedings to enforce such forfeitures shall be in the nature of a proceeding in rem in the district court. Nature and venue (a) The proceedings to enforce such forfeitures shall be in the nature of a proceeding in rem in the district co…
33 V.I.C. § 1594 Special disposition of perishable goods
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(1) Application for examination. When any property which is seized under the provisions of section 1581 of this title is liable to perish or become greatly reduced in price or value by keeping, or when it cannot be kept without great expense—(1) Application for examination. The o…
33 V.I.C. § 1595 Personal property valued at $1,000 or less
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(1) List and appraisement. In all cases of seizure of any goods, wares, or merchandise as being subject to forfeiture under any provision of this subtitle or the Virgin Islands income tax law which, in the opinion of the Commissioner, are of the appraised value of $1,000 or less,…
33 V.I.C. § 1621 Penalty for sales to evade tax
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Nonenforceability of contract Nonenforceability of contract (a) Whenever any person who is liable to pay any tax imposed by this subtitle or the Virgin Islands income tax law upon, for, or in respect of, any property sells or causes or allows the same to be sold before such tax i…
33 V.I.C. § 1622 Penalty for refusal to permit entry or examination
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Whoever, being an owner of any building or place, or a person having the agency or superintendence of the same, refuses to admit any officer or employee of the Bureau of Internal Revenue acting under the authority of section 1866 of this title (relating to entry of premises for e…
33 V.I.C. § 1623 Definition of “person”
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The term “person” as used in this chapter includes an officer or employee of a corporation, or a member or employee of a partnership, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs.
33 V.I.C. § 1624 Extended application of penalties relating to officers of the Bureau of Internal Revenue
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All provisions of law imposing fines, penalties, or other punishment for offenses committed by an internal revenue officer or other officer of the Bureau of Internal Revenue or under any agency or office thereof, shall apply to all persons whomsoever, employed, appointed, or acti…