Every person liable to taxation under this subtitle shall, at the time of returning the list or schedule provided for in section 2405 of this title to the Tax Assessor, take and subscribe an oath to the following effect—\nI, ____, being duly sworn, say that to the best of my knowledge, information and belief, the foregoing statement contains a full, true and complete list of all property held or belonging to me (or to me as a partner, or in my possession as trustee, administrator, guardian, or agent) in the Virgin Islands, and that such property has been fully and fairly described and its true condition and value represented; and that all interrogatories relating thereto have been fully and truthfully answered; that I have in no case sought to mislead said Tax Assessor as to the quantity or quality of said property.\n____\nSubscribed and sworn to before me this ____ day of ____ 19____\nTax Assessor.
U.S. Virgin Islands Legal Code
2406
U.S. Virgin Islands § 2406 — U.S. Virgin Islands law