Whoever willfully attempts in any manner to evade or defeat any tax imposed by this subtitle or the Virgin Islands income tax law or the payment thereof shall, in addition to other penalties provided by law, be fined not more than $10,000 or imprisoned not more than 5 years, or both, together with the costs of prosecution.
U.S. Virgin Islands Legal Code
1521
U.S. Virgin Islands § 1521 — U.S. Virgin Islands law