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 source of income, profits, losses, expenditures, or any particular thereof, set forth or disclosed in any income return or attachment thereto, or in any tax return or attachment thereto required to be filed by the provisions of this title, or to permit any income return or attachment thereto or any other tax return or attachment thereto, or copy thereof or any book containing any abstract or particulars thereof to be seen or examined by any person except as provided by law; and it shall be unlawful for any person to print or publish in any manner whatever not provided by law any income return, or any part thereof or source of income, profits, losses, or expenditures appearing in any income return or any return required to be filed by the provisions of this title; and any person committing an offense against the foregoing provision shall be fined not more than $1,000 or imprisoned not more than 1 year, or both, together with the costs of prosecution; and if the offender be an officer or employee of the government of the United States Virgin Islands he shall be dismissed from office or discharged from employment, and he may not be hired by any agency of the government for a period of one year from the date of dismissal or discharge.
(2) Shareholders. Any shareholder who pursuant to the provisions of section 822(b) of this title is allowed to examine the return of any corporation, and who makes known in any manner whatever not provided by law the amount or source of income, profits, losses, expenditures, or any particular thereof, set forth or disclosed in any such return, shall be fined not more than $1,000 or imprisoned not more than 1 year, or both, together with the costs of prosecution.
Disclosure of operations of manufacturer or producer
(b) Any officer or employee of the Virgin Islands who divulges or makes known in any manner whatever not provided by law to any person the operations, style of work, or apparatus of any manufacturer or producer visited by him in the discharge of his official duties shall be fined not more than $1,000 or imprisoned not more than 1 year, or both, together with the costs of prosecution; and the offender shall be dismissed from office or discharged from employment.