(a) The officer or employee certifying a voucher shall:
(1) be held responsible for the existence and correctness of the facts recited on the certificate or otherwise stated on the voucher or its supporting papers and for the legality of the proposed payments under the appropriation or fund involved; and
(2) be required to give bond in favor of the Government of the Virgin Islands pursuant to the provisions of chapter 31 of Title 3.
(b) An officer or employee who certifies a voucher knowing that such certification may result in an illegal, improper, or incorrect payment shall:
(1) for the first offense, be fined an amount equal to the amount of the illegal, improper, or incorrect payment and shall be suspended without pay for thirty (30) days; and
(2) for a second or subsequent offense, be fined an amount of the illegal, improper, or incorrect payment and shall be imprisoned for at least thirty (30) days but not more than one (1) year.
(c) An officer or employee convicted under subsection (b)(2) of this section shall be immediately discharged from his employment with the Government of the United States Virgin Islands.
(d) An officer or employee shall not be in violation of this section if:
(1) the certification was based on official records and he did not know, and by reasonable diligence and inquiry could not have ascertained the actual facts; or
(2) the certification was based upon and consistent with acts of the Legislature, executive orders of the Governor, or in accordance with a written opinion of the Attorney General.