Periods of limitation on criminal prosecutions

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  • No person shall be prosecuted, tried, or punished for any of the various offenses arising under the internal revenue laws unless the action is commenced within 3 years next after the commission of the offense, except that the period of limitation shall be 6 years—
    • (1) for offenses involving the defrauding or attempting to defraud the Virgin Islands or any agency thereof, whether by conspiracy or not, and in any manner;

    • (2) for the offense of willfully attempting in any manner to evade or defeat any tax or the payment thereof;

    • (3) for the offense of willfully aiding or assisting in, or procuring, counseling, or advising, the preparation or presentation under, or in connection with any matter arising under, the internal revenue laws, of a false or fraudulent return, affidavit, claim, or document (whether or not such falsity or fraud is with the knowledge or consent of the person authorized or required to present such return, affidavit, claim, or document);

    • (4) for the offense of willfully failing to pay any tax, or make any return (other than a return required under authority of subchapter III of chapter 21 of this title) at the time or times required by law or regulations;

    • (5) for offenses described in sections 1525(1) and 1526 of this title (relating to false statements and fraudulent documents);

    • (6) for the offense described in section 1531(a) of this title (relating to intimidation of officers and employees of the Virgin Islands);

    • (7) for offenses described in section 1533 of this title committed by officers and employees of the Virgin Islands; and

    • (8) for offenses arising under section 1522 of this title. The time during which the person committing any of the various offenses arising under the internal revenue laws is outside the Virgin Islands or is a fugitive from justice, shall not be taken as any part of the time limited by law for the commencement of such proceedings. For the purpose of determining the periods of limitation on criminal prosecutions, the rules of section 1183 of this title shall apply.


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