Whoever, being required by this subtitle or the Virgin Islands income tax law to collect, account for, and pay over any tax imposed by this subtitle or the Virgin Islands income tax law, willfully fails to collect or truthfully account for and pay over such tax, 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
1523
U.S. Virgin Islands § 1523 — U.S. Virgin Islands law