General Provisions

  1. Law
  2. US Virgin Islands Code
  3. Taxation and Finance
  4. Miscellaneous Internal Revenue Taxes
  5. Procedure and Administration
  6. Crimes, Other Offenses, and Forfeitures
  7. Crimes
  8. General Provisions

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Section
1521

Attempt to evade or defeat tax

Section
1522

Conspiracy to evade or defeat tax

Section
1523

Willful failure to collect or pay over tax

Section
1524

Willful failure to file return, supply information, or pay tax

Section
1525

Fraud and false statements

Section
1526

Fraudulent returns, statements, or other documents

Section
1527

Offenses relating to stamps

Section
1528

Unauthorized use or sale of stamps

Section
1529

Failure to obey summons

Section
1530

False statements to purchasers or lessees relating to tax

Section
1531

Attempts to interfere with administration of internal revenue laws

Section
1532

Unauthorized disclosure of information

Section
1533

Offenses by officers and employees of the Virgin Islands