765

Penalties of perjury\n(a) Except as otherwise provided by the Director, any return, declaration, statement or other document required to be made under any provision of the internal revenue laws of the Virgin Islands or the regulations issued thereunder shall contain or be verified by a written declaration that it is made under the penalties of perjury.\nOath\n(b) The Director may by regulations require that any return, statement, or other document required to be made under any provision of the internal revenue laws of the Virgin Islands or the regulations issued thereunder shall be verified by an oath. This subsection shall not apply to returns with respect to income taxes made by individuals.