Whoever, being an owner of any building or place, or a person having the agency or superintendence of the same, refuses to admit any officer or employee of the Bureau of Internal Revenue acting under the authority of section 1866 of this title (relating to entry of premises for examination of taxable articles) or refuses to permit him to examine such article or articles, shall, for every such refusal, forfeit $500.
U.S. Virgin Islands Legal Code
1622
U.S. Virgin Islands § 1622 — U.S. Virgin Islands law