All provisions of law imposing fines, penalties, or other punishment for offenses committed by an internal revenue officer or other officer of the Bureau of Internal Revenue or under any agency or office thereof, shall apply to all persons whomsoever, employed, appointed, or acting under the authority of any internal revenue law, or any revenue provision of any law of the Virgin Islands when such persons are designated or acting as officers or employees in connection with such law, or are persons having the custody or disposition of any public money.
U.S. Virgin Islands Legal Code
1624
U.S. Virgin Islands § 1624 — U.S. Virgin Islands law