1530

Whoever in connection with the sale or lease, or offer for sale or lease, of any article, or for the purpose of making such sale or lease, makes any statement, written or oral—\n(1) intended or calculated to lead any person to believe that any part of the price at which such article is sold or leased, or offered for sale or lease, consists of a tax imposed under the authority of the Virgin Islands; or\n(2) ascribing a particular part of such price to a tax imposed under the authority of the Virgin Islands—\nknowing that such statement is false or that the tax is not so great as the portion of such price ascribed to such tax, shall be fined not more than $1,000 or imprisoned not more than 1 year, or both.