reglab/housing_qa huggingface dataset:
V.I. Code tit. 33, § 1525 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 45 - Crimes, Other Offenses, and Forfeitures|Subchapter I - Crimes|Article A - General Provisions|§ 1525. Fraud and false statements

 Whoever— (1) Declaration under penalties of perjury. Willfully makes and subscribes any return, statement, or other document, which contains or is verified by a written declaration that it is made under the penalties of perjury, and which he does not believe to be true and correct as to every material matter; (2) Aid or assistance. Willfully aids or assists in, or procures, counsels, or advises the preparation or presentation under, or in connection with any matter arising under, the internal revenue laws, of a return, affidavit, claim, or other document, which is fraudulent or is false as to any material matter, whether or not such falsity or fraud is with the knowledge or consent of the person authorized or required to present such return, affidavit, claim, or document; (3) Fraudulent bonds, permits, and entries. Simulates or falsely or fraudulently executes or signs any bond, permit, entry, or other document required by the provisions of the internal revenue laws, or by any regulation made in pursuance thereof, or procures the same to be falsely or fraudulently executed, or advises, aids in, or connives at such execution thereof; (4) Removal or concealment with intent to defraud. Removes, deposits, or conceals, or is concerned in removing, depositing, or concealing, any goods or commodities for or in respect whereof any tax is or shall be imposed, or any property upon which levy is authorized by section 1051 of this title with intent to evade or defeat the assessment or collection of any tax imposed by this subtitle or the Virgin Islands income tax law; or (5) Compromises and closing agreements. In connection with any compromise under section 1492 of this title, or offer of such compromise, or in connection with any closing agreement under section 1491 of this title, or offer to enter into any such agreement, willfully— (A) Concealment of property. Conceals from any officer or employee of the Virgin Islands any property belonging to the estate of a taxpayer or other person liable in respect of the tax; or (B) Withholding, falsifying, and destroying records. Receives, withholds, destroys, mutilates, or falsifies any book, document, or record, or makes any false statement, relating to the estate or financial condition of the taxpayer or other person liable in respect of the tax— shall be fined not more than $5,000 or imprisoned not more than 3 years, or both, together with the costs of prosecution.
V.I. Code tit. 33, § 1526 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 45 - Crimes, Other Offenses, and Forfeitures|Subchapter I - Crimes|Article A - General Provisions|§ 1526. Fraudulent returns, statements, or other documents

 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.
V.I. Code tit. 33, § 1527 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 45 - Crimes, Other Offenses, and Forfeitures|Subchapter I - Crimes|Article A - General Provisions|§ 1527. Offenses relating to stamps

 Whoever— (1) Counterfeiting. With intent to defraud, alters, forges, makes, or counterfeits any stamp, coupon, ticket, book, or other device prescribed under authority of this subtitle or the Virgin Islands income tax law for the collection or payment of any tax imposed by this subtitle or the Virgin Islands income tax law, or sells, lends, or has in his possession any such altered, forged, or counterfeited stamp, coupon, ticket, book, or other device, or makes, uses, sells, or has in his possession any material in imitation of the material used in the manufacture of such stamp, coupon, ticket, book, or other device; (2) Mutilation or removal. Fraudulently cuts, tears, or removes from any vellum, parchment, paper, instruments, writing, package, or article, upon which any tax is imposed by this subtitle, any adhesive stamp or the impression of any stamp, die, plate, or other article provided, made, or used in pursuance of this subtitle; (3) Use of mutilated, insufficient, or counterfeited stamps. Fraudulently uses, joins, fixes, or places to, with, or upon any vellum, parchment, paper, instrument, writing, package, or article, upon which any tax is imposed by this subtitle or the Virgin Islands income tax law— (A) Any adhesive stamp, or the impression of any stamp, die, plate, or other article, which has been cut, torn, or removed from any other vellum, parchment, paper, instrument, writing, package, or article, upon which any tax is imposed by this subtitle; (B) Any adhesive stamp or the impression of any stamp, die, plate, or other article of insufficient value; or (C) Any forged or counterfeited stamp, or the impression of any forged or counterfeited stamp, die, plate, or other article; or (4) Reuse of stamps  (A) Preparation for reuse. Willfully removes, or alters the cancellation or defacing marks of, or otherwise prepares, any adhesive stamp, with intent to use, or cause the same to be used, after it has already been used; (B) Trafficking. Knowingly or willfully buys, sells, offers for sale, or gives away, any such washed or restored stamp to any person for use, or knowingly uses the same; or (C) Possession. Knowingly and without lawful excuse (the burden of proof of such excuse being on the accused) has in possession any washed, restored, or altered stamp, which has been removed from any vellum, parchment, paper, instrument, writing, package, or article— shall be fined not more than $10,000 or imprisoned not more than 5 years, or both.
V.I. Code tit. 33, § 1528 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 45 - Crimes, Other Offenses, and Forfeitures|Subchapter I - Crimes|Article A - General Provisions|§ 1528. Unauthorized use or sale of stamps

 Whoever buys, sells, offers for sale, uses, transfers, takes or gives in exchange, or pledges or gives in pledge, except as authorized in this subtitle or the Virgin Islands income tax law or in regulations made pursuant thereto, any stamp, coupon, ticket, book, or other device prescribed by the Director under this subtitle or the Virgin Islands income tax law for the collection or payment of any tax imposed by this subtitle or the Virgin Islands income tax law, shall be fined not more than $1,000 or imprisoned not more than 180 days, or both.
V.I. Code tit. 33, § 1529 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 45 - Crimes, Other Offenses, and Forfeitures|Subchapter I - Crimes|Article A - General Provisions|§ 1529. Failure to obey summons

 Whoever, being duly summoned to appear to testify, or to appear and produce books, accounts, records, memoranda, or other papers, as required under sections 1862, 1863 and 1864(b) of this title neglects to appear or to produce such books, accounts, records, memoranda, or other papers, shall be fined not more than $1,000 or imprisoned not more than 1 year, or both, together with costs of prosecution.
V.I. Code tit. 33, § 1530 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 45 - Crimes, Other Offenses, and Forfeitures|Subchapter I - Crimes|Article A - General Provisions|§ 1530. False statements to purchasers or lessees relating to tax

 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— (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 (2) ascribing a particular part of such price to a tax imposed under the authority of the Virgin Islands— knowing 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.
V.I. Code tit. 33, § 1531 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 45 - Crimes, Other Offenses, and Forfeitures|Subchapter I - Crimes|Article A - General Provisions|§ 1531. Attempts to interfere with administration of internal revenue laws

 Corrupt or forcible interference  (a) Whoever corruptly or by force or threats of force (including any threatening letter or communication) endeavors to intimidate or impede any officer or employee of the Virgin Islands acting in an official capacity under the internal revenue laws of the Virgin Islands, or in any other way corruptly or by force or threats of force (including any threatening letter or communication) obstructs or impedes, or endeavors to obstruct or impede, the due administration of the internal revenue laws of the Virgin Islands, shall be fined not more than $5,000 or imprisoned not more than 3 years, or both, except that if the offense is committed only by threats of force, the person convicted thereof shall be fined not more than $3,000 or imprisoned not more than 1 year, or both. The term “threats of force”, as used in this subsection, means threats of bodily harm to the officer or employee of the Virgin Islands or to a member of his family. Forcible rescue of seized property  (b) Whoever forcibly rescues or causes to be rescued any property after it shall have been seized under the internal revenue laws of the Virgin Islands, or shall attempt or endeavor to do so, shall excepting in cases otherwise provided for, for every such offense, be fined not more than $500 or not more than double the value of the property so rescued, whichever is greater, or be imprisoned not more than 2 years.
V.I. Code tit. 33, § 1532 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 45 - Crimes, Other Offenses, and Forfeitures|Subchapter I - Crimes|Article A - General Provisions|§ 1532. Unauthorized disclosure of information

 Income returns  (a)  (1) Government employees and other persons. It shall be unlawful for any officer or employee of the government of the United States Virgin Islands to divulge or make known in any manner whatever not provided by law to any person the amount or source of income, profits, losses, expenditures, or any particular thereof, set forth or disclosed in any income return or attachment thereto, or in any tax return or attachment thereto required to be filed by the provisions of this title, or to permit any income return or attachment thereto or any other tax return or attachment thereto, or copy thereof or any book containing any abstract or particulars thereof to be seen or examined by any person except as provided by law; and it shall be unlawful for any person to print or publish in any manner whatever not provided by law any income return, or any part thereof or source of income, profits, losses, or expenditures appearing in any income return or any return required to be filed by the provisions of this title; and any person committing an offense against the foregoing provision shall be fined not more than $1,000 or imprisoned not more than 1 year, or both, together with the costs of prosecution; and if the offender be an officer or employee of the government of the United States Virgin Islands he shall be dismissed from office or discharged from employment, and he may not be hired by any agency of the government for a period of one year from the date of dismissal or discharge. (2) Shareholders. Any shareholder who pursuant to the provisions of section 822(b) of this title is allowed to examine the return of any corporation, and who makes known in any manner whatever not provided by law the amount or source of income, profits, losses, expenditures, or any particular thereof, set forth or disclosed in any such return, shall be fined not more than $1,000 or imprisoned not more than 1 year, or both, together with the costs of prosecution. Disclosure of operations of manufacturer or producer  (b) Any officer or employee of the Virgin Islands who divulges or makes known in any manner whatever not provided by law to any person the operations, style of work, or apparatus of any manufacturer or producer visited by him in the discharge of his official duties shall be fined not more than $1,000 or imprisoned not more than 1 year, or both, together with the costs of prosecution; and the offender shall be dismissed from office or discharged from employment.
V.I. Code tit. 33, § 1533 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 45 - Crimes, Other Offenses, and Forfeitures|Subchapter I - Crimes|Article A - General Provisions|§ 1533. Offenses by officers and employees of the Virgin Islands

 Any officer or employee of the Virgin Islands acting in connection with any revenue law of the Virgin Islands (including the income tax law)— (1) who is guilty of any extortion or willful oppression under color of law; (2) who knowingly demands other or greater sums than are authorized by law, or receives any fee, compensation, or reward, except as by law prescribed, for the performance of any duty; (3) who with intent to defeat the application of any provision of this subtitle or the Virgin Islands income tax law fails to perform any of the duties of his office or employment; (4) who conspires or colludes with any other person to defraud the Virgin Islands; (5) who knowingly makes opportunity for any person to defraud the Virgin Islands; (6) who does or omits to do any act with intent to enable any other person to defraud the Virgin Islands; (7) who makes or signs any fraudulent entry in any book, or makes or signs any fraudulent certificate, return, or statement; (8) who, having knowledge or information of the violation of any revenue law by any person, or of fraud committed by any person against the Virgin Islands under any revenue law, fails to report, in writing, such knowledge or information to the Director; or (9) who demands, or accepts, or attempts to collect, directly or indirectly as payment or gift, or otherwise, any sum of money or other thing of value for the compromise, adjustment, or settlement of any charge or complaint for any violation or alleged violation of law, except as expressly authorized by law so to do— shall be dismissed from office or discharged from employment and, shall be fined not more than $10,000 or imprisoned not more than 5 years, or both. The court may in its discretion award out of the fine so imposed an amount, not in excess of one-half thereof, for the use of the informer, if any, who shall be ascertained by the judgment of the court. The court also shall render judgment against the said officer or employee for the amount of damages sustained in favor of the party injured, to be collected by execution.
V.I. Code tit. 33, § 1581 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 45 - Crimes, Other Offenses, and Forfeitures|Subchapter III - Forfeitures|Article A - Property Subject to Forfeiture|§ 1581. Property subject to tax

 Taxable articles  (a) Any property on which, or for or in respect whereof, any tax is imposed by this subtitle which shall be found in the possession or custody or within the control of any person, for the purpose of being sold or removed by him in fraud of the internal revenue laws, or with design to avoid payment of such tax, or which is removed, deposited, or concealed, with intent to defraud the Virgin Islands of such tax or any part thereof, may be seized, and shall be forfeited to the Virgin Islands. Raw Materials  (b) All property found in the possession of any person intending to manufacture the same into property of a kind subject to tax for the purpose of selling such taxable property in fraud of the internal revenue laws, or with design to evade the payment of such tax, may also be seized, and shall be forfeited to the Virgin Islands. Equipment  (c) All property whatsoever, in the place or building, or any yard or enclosure, where the property described in subsection (a) or (b) of this section is found, or which is intended to be used in the making of property described in subsection (a) of this section with intent to defraud the Virgin Islands of tax or any part thereof, on the property described in subsection (a) of this section may also be seized, and shall be forfeited to the Virgin Islands. Packages  (d) All property used as a container for, or which shall have contained property described in subsection (a) or (b) of this section, may also be seized and shall be forfeited to the Virgin Islands. Conveyances  (e) Any property (including aircraft, vehicles, vessels, or draft animals), used to transport or for the deposit or concealment of property described in subsection (a) or (b) of this section may also be seized, and shall be forfeited to the Virgin Islands.
V.I. Code tit. 33, § 1582 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 45 - Crimes, Other Offenses, and Forfeitures|Subchapter III - Forfeitures|Article A - Property Subject to Forfeiture|§ 1582. Property used in violation of internal revenue laws

 It shall be unlawful to have or possess any property intended for use in violating the provisions of the internal revenue laws, or regulations prescribed under such laws, or which has been so used, and no property rights shall exist in any such property. A search warrant may issue as provided in chapter 335 of Title 5 and the Federal Rules of Criminal Procedure for the seizure of such property. Nothing in this section shall in any manner limit or affect any criminal or forfeiture provision of the internal revenue laws, or of any other law. The seizure and forfeiture of any property under the provisions of this section and the disposition of such property subsequent to seizure and forfeiture, or the disposition of the proceeds from the sale of such property, shall be in accordance with existing laws or those hereafter in existence relating to seizures, forfeitures, and disposition of property or proceeds, for violation of the internal revenue laws.
V.I. Code tit. 33, § 1583 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 45 - Crimes, Other Offenses, and Forfeitures|Subchapter III - Forfeitures|Article A - Property Subject to Forfeiture|§ 1583. Other property subject to forfeiture

 There may be seized and forfeited to the Virgin Islands— (1) Counterfeit stamp. Every stamp involved in the offense described in section 1527 of this title (relating to counterfeit, reused, cancelled, etc., stamps) and the vellum, parchment, document, paper, package, or article upon which such stamp was placed or impressed in connection with such offense. (2) Fraudulent bonds, permits, and entries. All property to which any false or fraudulent instrument involved in the offense described in section 1526 of this title relates.
V.I. Code tit. 33, § 1591 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 45 - Crimes, Other Offenses, and Forfeitures|Subchapter III - Forfeitures|Article B - Provisions Common to Forfeitures|§ 1591. Authority to seize property subject to forfeiture

 Any property subject to forfeiture to the Virgin Islands under any provision of this subtitle or the Virgin Islands income tax law may be seized by the Director.
V.I. Code tit. 33, § 1592 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 45 - Crimes, Other Offenses, and Forfeitures|Subchapter III - Forfeitures|Article B - Provisions Common to Forfeitures|§ 1592. Delivery of seized personal property to the marshal

 Any forfeitable property which may be seized under the provisions of this subtitle or the Virgin Islands income tax law may, at the option of the Director, be delivered to the marshal of the district court, and remain in the care and custody and under the control of such marshal, pending disposal thereof as provided by law.
V.I. Code tit. 33, § 1593 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 45 - Crimes, Other Offenses, and Forfeitures|Subchapter III - Forfeitures|Article B - Provisions Common to Forfeitures|§ 1593. Judicial action to enforce forfeiture

 Nature and venue  (a) The proceedings to enforce such forfeitures shall be in the nature of a proceeding in rem in the district court. Service of process when property has been returned under bond  (b) In case bond as provided in section 1594(3) of this title shall have been executed and the property returned before seizure thereof by virtue of process in the proceedings in rem authorized in subsection (a) of this section, the marshal shall give notice of pendency of proceedings in court to the parties executing said bond, by personal service or publication, and in such manner and form as the court may direct, and the court shall thereupon have jurisdiction of said matter and parties in the same manner as if such property had been seized by virtue of the process aforesaid. Cost of seizure taxable  (c) The cost of seizure made before process issues shall be taxable by the court.