Authority of Director
(a) If any person liable to pay any internal revenue tax neglects or refuses to pay the same within 10 days after notice and demand, it shall be lawful for the Director or any authorized representative to collect such tax together with interest (and such further sum as shall be sufficient to cover the expenses of the levy) by levy upon all property and rights to property (except such property as is exempt under section 1054 of this title) belonging to such person or on which there is a lien provided in this chapter for the payment of such tax. Levy may be made upon the accrued salary, wages, commissions, and bonuses, reimbursements or payment of any kind due an employee, by serving a notice of levy on the employer (as defined in subsection (d) of this section) of such employee. If the Director makes a finding that the collection of such tax is in jeopardy, notice and demand for immediate payment of such tax may be made by the Director and, upon failure or refusal to pay such tax, collection thereof by levy shall be lawful without regard to the 10-day period provided in this section.
Seizure and sale of property
(b) The term “levy” as used in this subtitle and the Virgin Islands income tax law includes the power of distraint and seizure by any means. In any case in which the Director may levy upon property or rights to property, he may seize and sell such property or rights to property (whether real or personal, tangible or intangible).
Successive seizures
(c) Whenever any property or right to property upon which levy has been made by virtue of subsection (a) of this section is not sufficient to satisfy the claim of the government of the United States Virgin Islands for which levy is made, the Director may, thereafter, and as often as may be necessary, proceed to levy in like manner upon any other property liable to levy of the person against whom such claim exists, until the amount due from him, together with all expenses, is fully paid.
Employer defined
(d) For purposes of subsection (a) of this section, the term “employer” means the person for whom an individual performs or performed any service, of whatever nature, as the employee of such person, except that if the person for whom the individual performs or performed the services does not have control of the payment of the wages for such services, the term “employer” means the person having control of the payment of such wages.