If any person liable to pay any internal revenue tax neglects or refuses to pay the same after demand, the amount (including any interest, additional amount, addition to tax, or assessable penalty, together with any costs that may accrue in addition thereto) shall be a lien in favor of the government of the United States Virgin Islands upon all property and rights to property, whether real or personal, belonging to such person.
U.S. Virgin Islands Legal Code
1031
U.S. Virgin Islands § 1031 — U.S. Virgin Islands law