Whoever wilfully delivers or discloses to the Director any list, return, account, statement, or other document, known by him to be fraudulent or to be false as to any material matter, shall be fined not more than $1,000 or imprisoned not more than 1 year, or both.
U.S. Virgin Islands Legal Code
1526
U.S. Virgin Islands § 1526 — U.S. Virgin Islands law