Preparation of return by Director\n(a) If any person shall fail to make a return required by any internal revenue law of the Virgin Islands or by regulations prescribed thereunder, but shall consent to disclose all information necessary for the preparation thereof, then, and in that case, the Director may prepare such return, which, being signed by such person, may be received by the Director as the return of such person.\nExecution of return by Director\n(b) Authority of director to execute return.\n(1) If any person fails to make any return required by any internal revenue law of the Virgin Islands or regulation made thereunder at the time prescribed therefor, or makes, willfully or otherwise, a false or fraudulent return, the Director shall make such return from his own knowledge and from such information as he can obtain through testimony or otherwise.\n(2) Status of returns. Any return so made and subscribed by the Director shall be prima facie good and sufficient for all legal purposes.