(a) Whoever—
(1) fails to fill out and return the assessment schedule when so required by the assessor;
(2) fails or refuses to take and subscribe any oath, affidavit or affirmation required by this subtitle—
shall be fined a sum equal to 10% of the real property tax assessed or $5,000, whichever sum is lower or imprisoned not more than 1 year, or both and shall forfeit the right to appeal to the Board of Tax review under section 2451 of this title.(b) Whoever returns to the Tax Assessor a false or fraudulent list schedule, or statement is subject to the fines and terms of imprisonment set forth in title 14 Virgin Islands Code, chapter 41, section 843.