701

Every person liable for any tax imposed by the internal revenue laws of the Virgin Islands, or for the collection thereof, shall keep such records, render such statements, make such returns, and comply with such rules and regulations as the Director may from time to time prescribe. Whenever in the judgment of the Director it is necessary, he may require any person, by notice served upon such person or by regulations, to make such returns, render such statements, or keep such records, as the Director deems sufficient to show whether or not such person is liable for tax under the internal revenue laws of the Virgin Islands.