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 capacity under the internal revenue laws of the Virgin Islands, or in any other way corruptly or by force or threats of force (including any threatening letter or communication) obstructs or impedes, or endeavors to obstruct or impede, the due administration of the internal revenue laws of the Virgin Islands, shall be fined not more than $5,000 or imprisoned not more than 3 years, or both, except that if the offense is committed only by threats of force, the person convicted thereof shall be fined not more than $3,000 or imprisoned not more than 1 year, or both. The term “threats of force”, as used in this subsection, means threats of bodily harm to the officer or employee of the Virgin Islands or to a member of his family.
Forcible rescue of seized property
(b) Whoever forcibly rescues or causes to be rescued any property after it shall have been seized under the internal revenue laws of the Virgin Islands, or shall attempt or endeavor to do so, shall excepting in cases otherwise provided for, for every such offense, be fined not more than $500 or not more than double the value of the property so rescued, whichever is greater, or be imprisoned not more than 2 years.