Authority of Director
(a) The Director shall make inquiries, determinations, and assessments of all taxes (including interest, additional amounts, additions to the tax and assessable penalties) imposed by the internal revenue laws of the Virgin Islands, or accruing under any former internal revenue act, which have not been duly paid at the time and in the manner provided by law.
Compensation of child
(b) Any income tax under chapter 1 of the Virgin Islands income tax law assessed against a child, to the extent attributable to amounts includible in the gross income of the child, and not of the parent, solely by reason of section 73(a) of the Virgin Islands income tax law, shall, if not paid by the child, for all purposes be considered as having also been properly assessed against the parent.