Whoever is liable for the payment of the tax imposed by this chapter and fails to pay the same, or evades or attempts to evade the payment of such tax, shall be fined 5 percent of the amount due, and in the case of natural persons, may, in addition, be imprisoned not more than one year.
U.S. Virgin Islands Legal Code
95
U.S. Virgin Islands § 95 — U.S. Virgin Islands law