(a) Any person, partnership, firm, corporation or other business association who shall wilfully fail or refuse to comply with any requirement of this law, or who submits a fraudulent report to the Tax Division shall pay a fine not to exceed one hundred fifty dollars ($150) or shall be imprisoned for a period not to exceed 30 days, or both.
(b) Sloops, schooners or any other type of carrier bringing merchandise taxable under this chapter from French, British, Dutch or other foreign islands shall not deliver any cargo until boarded and inspected by a customs official or any other official authorized by the Federal Government or the Government of the United States Virgin Islands. Any ship's master or other ship officer found violating this provision will be subject to a fine of not more than $500 or not more than 30 days imprisonment, or both.
(c) Any importer or ship's captain or officer convicted of smuggling merchandise covered by this chapter or falsifying invoices or manifests shall be subject to a fine of not more than $500 or not more than 30 days imprisonment, or both.
(d) Any importer convicted of violating the provisions of this chapter shall have his importer's and business license suspended for not more than one year, in addition to any other penalty provided by this chapter.
(e) If any consignor, seller, owner, importer, consignee, carrier, or other person enters or introduces, or attempts to enter or introduce, any articles, goods, merchandise, or commodities into the Virgin Islands by means of any false document, statement, or practice such person or persons shall be liable to a civil penalty equal to three times the sum of customs duties and excise taxes otherwise determined to be due. Such penalty shall constitute a lien against the merchandise which may be seized and held by the District Director of Customs or the Director of Internal Revenue until all penalty liability is satisfied.