reglab/housing_qa huggingface dataset:
V.I. Code tit. 33, § 1284 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 35 - Additions to the Tax, Additional Amounts, and Assessable Penalties|Subchapter I - Additions to the Tax and Additional Amounts|§ 1284. Failure to make deposit of taxes

 Penalty  (a) In case of failure by any person required by this subtitle or the Virgin Islands income tax law or by regulation of the Director under this subtitle or the Virgin Islands income tax law to deposit on the date prescribed therefor any amount of tax imposed by this subtitle or the Virgin Islands income tax law in such government depository as is authorized under section 992(c) of this title to receive such deposit, unless it is shown that such failure is due to reasonable cause and not due to willful neglect, there shall be imposed upon such person a penalty of 1 percent of the amount of the underpayment if the failure is for not more than 1 month, with an additional 1 percent for each additional month or fraction thereof during which such failure continues, not exceeding 6 percent in the aggregate. For purposes of this subsection, the term “underpayment” means the excess of the amount of the tax required to be so deposited over the amount, if any, thereof deposited on or before the date prescribed therefor. Penalty not imposed after due date for return  (b) For purposes of subsection (a) of this section, the failure shall be deemed not to continue beyond the last date (determined without regard to any extension of time) prescribed for payment of the tax required to be deposited or beyond the date the tax is paid, whichever is earlier.
V.I. Code tit. 33, § 1285 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 35 - Additions to the Tax, Additional Amounts, and Assessable Penalties|Subchapter I - Additions to the Tax and Additional Amounts|§ 1285. Bad checks

 If any check or money order in payment of any amount receivable under this title or the Virgin Islands income tax law is not duly paid, in addition to any other penalties provided by law, there shall be paid as a penalty by the person who tendered such check, upon notice and demand by the Director, in the same manner as tax, an amount equal to 1 percent of the amount of such check, except that if the amount of such check is less than $500, the penalty under this section shall be $5 or the amount of such check, whichever is the lesser. This section shall not apply if the person tendered such check in good faith and with reasonable cause to believe that it would be duly paid.
V.I. Code tit. 33, § 1286 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 35 - Additions to the Tax, Additional Amounts, and Assessable Penalties|Subchapter I - Additions to the Tax and Additional Amounts|§ 1286. Addition to tax in case of jeopardy

 If a taxpayer violates or attempts to violate section 1351 of this title (relating to termination of taxable year) there shall, in addition to all other penalties, be added as part of the tax 25 percent of the total amount of the tax or deficiency in the tax.
V.I. Code tit. 33, § 1287 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 35 - Additions to the Tax, Additional Amounts, and Assessable Penalties|Subchapter I - Additions to the Tax and Additional Amounts|§ 1287. Applicable rules

 Additions treated as tax  (a) Except as otherwise provided in this subtitle or the Virgin Islands income tax law— (1) the additions to the tax, additional amounts, and penalties provided by this chapter shall be paid upon notice and demand and shall be assessed, collected, and paid in the same manner as taxes; (2) any reference in this subtitle or the Virgin Islands income tax law to “tax” imposed by this subtitle or the Virgin Islands income tax law shall be deemed also to refer to the additions to the tax, additional amounts, and penalties provided by this chapter. Additions to tax for failure to file return or pay tax  (b) Any addition under section 1281 or 1283 of this title to a tax imposed by the internal revenue laws of the Virgin Islands shall be considered a part of such tax for the purpose of applying the provisions of this Part relating to the assessment and collection of such tax (including the provisions of subchapter II of chapter 25 of this title, relating to deficiency procedures for income taxes).
V.I. Code tit. 33, § 1311 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 35 - Additions to the Tax, Additional Amounts, and Assessable Penalties|Subchapter II - Assessable Penalties|§ 1311. Rules for application of assessable penalties

 Penalty assessed as tax  (a) The penalties and liabilities provided by this subchapter shall be paid upon notice and demand by the Director and shall be assessed and collected in the same manner as taxes. Except as otherwise provided, any reference in this subtitle or the Virgin Islands income tax law to “tax” imposed by this subtitle or the Virgin Islands income tax law shall be deemed also to refer to the penalties and liabilities provided by this subchapter. Person defined  (b) The term “person”, as used in this subchapter, includes an officer or employee of a corporation, or a member or employee of a partnership, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs.
V.I. Code tit. 33, § 1312 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 35 - Additions to the Tax, Additional Amounts, and Assessable Penalties|Subchapter II - Assessable Penalties|§ 1312. Failure to collect and pay over tax; attempt to evade or defeat tax

 Any person required to collect, truthfully account for, and pay over any tax imposed by this subtitle or the Virgin Islands income tax law who willfully fails to collect such tax, or truthfully account for and pay over such tax, or willfully attempts in any manner to evade or defeat any such tax or the payment thereof, shall, in addition to other penalties provided by law, be liable to a penalty equal to the total amount of the tax evaded, or not collected, or not accounted for and paid over. No penalty shall be imposed under section 1283 of this title for any offense to which this section is applicable.
V.I. Code tit. 33, § 1313 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 35 - Additions to the Tax, Additional Amounts, and Assessable Penalties|Subchapter II - Assessable Penalties|§ 1313. Damages assessable for instituting proceedings before the district court merely for delay

 Whenever it appears to the district court that proceedings before it have been instituted by the taxpayer merely for delay, damages in an amount not in excess of $500 shall be awarded to the Virgin Islands by the district court in its decision. Damages so awarded shall be assessed at the same time as the deficiency and shall be paid upon notice and demand from the Director and shall be collected as a part of the tax.
V.I. Code tit. 33, § 1381 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 37 - Jeopardy, Bankruptcy and Receiverships|Subchapter II - Bankruptcy and Receiverships|§ 1381. Claim for income tax in bankruptcy and receivership proceedings

 Immediate assessment  (a) Upon the adjudication of bankruptcy of any taxpayer in any bankruptcy proceeding or the appointment of a receiver for any taxpayer in any receivership proceeding, any deficiency (together with all interest, additional amounts, or additions to the tax provided by law) determined by the Director in respect of a tax imposed by the Virgin Islands income tax law upon such taxpayer shall, despite the restrictions imposed by section 943(a) of this title upon assessments, be immediately assessed if such deficiency has not theretofore been assessed in accordance with law. Claim filed despite pendency of district court proceedings  (b) In the case of a tax imposed by the Virgin Islands income tax law claims for the deficiency and such interest, additional amounts, and additions to the tax may be presented, for adjudication in accordance with law, to the court before which the bankruptcy or receivership proceeding is pending, despite the pendency of proceedings for the redetermination of the deficiency in pursuance of a petition to the district court; but no petition for any such redetermination shall be filed with the district court after the adjudication of bankruptcy, approval of the petition in any other bankruptcy proceeding, or the appointment of the receiver.
V.I. Code tit. 33, § 1382 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 37 - Jeopardy, Bankruptcy and Receiverships|Subchapter II - Bankruptcy and Receiverships|§ 1382. Suspension of period on assessment

 If the regulations issued pursuant to section 736 of this title require the giving of notice by any fiduciary in any bankruptcy proceeding or by a receiver in any other court proceeding, to the Director of his qualification as such, the running of the period of limitations on the making of assessments shall be suspended for the period from the date of the institution of the proceeding to a date 30 days after the date upon which the notice from the receiver or other fiduciary is received by the Director; but the suspension under this sentence shall in no case be for a period in excess of 2 years.
V.I. Code tit. 33, § 1383 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 37 - Jeopardy, Bankruptcy and Receiverships|Subchapter II - Bankruptcy and Receiverships|§ 1383. Unpaid claim

 Any portion of a claim for taxes allowed in any bankruptcy or receivership proceeding which is unpaid shall be paid by the taxpayer upon notice and demand from the Director after the termination of such proceeding.
V.I. Code tit. 33, § 1561 (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 II - Other Offenses|§ 1561. Possession with intent to sell in fraud of law or to evade tax

 Whoever has in his custody or possession any goods, wares, merchandise, articles, or objects on which taxes are imposed by law, for the purpose of selling the same in fraud of the internal revenue laws, or with design to avoid payment of the taxes imposed thereon, shall be fined $500 or not less than double the amount of taxes fraudulently attempted to be evaded.
V.I. Code tit. 33, § 1621 (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 IV - Miscellaneous Penalty and Forfeiture Provisions|§ 1621. Penalty for sales to evade tax

 Nonenforceability of contract  (a) Whenever any person who is liable to pay any tax imposed by this subtitle or the Virgin Islands income tax law upon, for, or in respect of, any property sells or causes or allows the same to be sold before such tax is paid, with intent to avoid such tax, or in fraud of the internal revenue laws, any debt contracted in such sale, and any security given therefor, unless the same shall have been bona fide transferred to an innocent holder, shall be void, and the collection thereof shall not be enforced in any court. Forfeiture of sum paid on contract  (b) If such property has been paid for, in whole or in part, the sum so paid shall be deemed forfeited. Moiety  (c) Any person who shall sue for the sum so paid (in an action of debt) shall recover from the seller the amount so paid, one-half to his own use and the other half to the use of the Virgin Islands.
V.I. Code tit. 33, § 1622 (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 IV - Miscellaneous Penalty and Forfeiture Provisions|§ 1622. Penalty for refusal to permit entry or examination

 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.
V.I. Code tit. 33, § 1623 (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 IV - Miscellaneous Penalty and Forfeiture Provisions|§ 1623. Definition of “person”

 The term “person” as used in this chapter includes an officer or employee of a corporation, or a member or employee of a partnership, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs.
V.I. Code tit. 33, § 1624 (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 IV - Miscellaneous Penalty and Forfeiture Provisions|§ 1624. Extended application of penalties relating to officers of the Bureau of Internal Revenue

 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.
V.I. Code tit. 33, § 1661 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 47 - Judicial Proceedings|Subchapter I - Civil Actions by the Government of the United States Virgin Islands|§ 1661. Authorization

 No civil action for the collection or recovery of taxes, or of any fine, penalty, or forfeiture, shall be commenced unless the Director authorizes or sanctions the proceedings and the United States attorney directs that the action be commenced.
V.I. Code tit. 33, § 1662 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 47 - Judicial Proceedings|Subchapter I - Civil Actions by the Government of the United States Virgin Islands|§ 1662. Jurisdiction of courts of the Virgin Islands

 To issue orders, processes and judgments  (a) The courts of the Virgin Islands at the instance of the government of the United States Virgin Islands shall have such jurisdiction to make and issue in civil actions, writs and orders of injunction, and of ne exeat republica, orders appointing receivers, and such other orders and processes, and to render such judgments and decrees as may be necessary or appropriate for the enforcement of the internal revenue laws. The remedies hereby provided are in addition to and not exclusive of any and all other remedies of the government of the United States Virgin Islands in such courts or otherwise to enforce such laws. To enforce summons  (b) If any person is summoned under the internal revenue laws to appear, to testify, or to produce books, papers, or other data, the District Court of the Virgin Islands shall have jurisdiction by appropriate process to compel such attendance, testimony or production of books, papers or other data. For damages to Virgin Islands officers or employees  (c) Any officer or employee of the Virgin Islands acting under authority of this subtitle or the Virgin Islands income tax law, or any person acting under or by authority of any such officer or employee, receiving any injury to his person or property in the discharge of his duty shall be entitled to maintain an action for damages therefor, in the courts of the Virgin Islands. Action on bonds  (d) The courts of the Virgin Islands shall have jurisdiction of any action brought on the official bond of any internal revenue officer or employee required to give bond under regulations promulgated by authority of section 1962 of this title.
V.I. Code tit. 33, § 1663 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 47 - Judicial Proceedings|Subchapter I - Civil Actions by the Government of the United States Virgin Islands|§ 1663. Action to enforce lien or to subject property to payment of tax

 Filing  (a) In any case where there has been a refusal or neglect to pay any tax, or to discharge any liability in respect thereof, whether or not levy has been made, the United States attorney at the request of the Director may direct a civil action to be filed in the proper court of the Virgin Islands to enforce the lien of the Virgin Islands under this subtitle or the Virgin Islands income tax law, with respect to such tax or liability or to subject any property, of whatever nature, of the delinquent, or in which he has any right, title, or interest to the payment of such tax or liability. Parties  (b) All persons having liens upon or claiming any interest in the property involved in such action shall be made parties thereto. Adjudication and decree  (c) The court shall, after the parties have been duly notified of the action, proceed to adjudicate all matters involved therein and finally determine the merits of all claims to and liens upon the property, and, in all cases where a claim or interest of the Virgin Islands therein is established, may decree a sale of such property, by the proper officer of the court, and a distribution of the proceeds of such sale according to the findings of the court in respect to the interests of the parties and of the Virgin Islands. Receivership  (d) In any such proceeding, at the instance of the government of the United States Virgin Islands, the court may appoint a receiver to enforce the lien, or, upon certification by the Director during the pendency of such proceedings that it is in the public interest, may appoint a receiver with all the powers of a receiver in equity.
V.I. Code tit. 33, § 1664 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 47 - Judicial Proceedings|Subchapter I - Civil Actions by the Government of the United States Virgin Islands|§ 1664. Action for recovery of erroneous refunds

 Refunds after limitation period  (a) Any portion of an internal revenue tax imposed by this subtitle or the Virgin Islands income tax law, refund of which is erroneously made, within the meaning of section 1184 of this title, may be recovered by civil action brought in the name of the government of the United States Virgin Islands. Refunds otherwise erroneous  (b) Any portion of an internal revenue tax imposed by this subtitle or the Virgin Islands income tax law which has been erroneously refunded (if such refund would not be considered as erroneous under section 1184 of this title) may be recovered by civil action brought in the name of the government of the United States Virgin Islands.
V.I. Code tit. 33, § 1665 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 47 - Judicial Proceedings|Subchapter I - Civil Actions by the Government of the United States Virgin Islands|§ 1665. Disposition of judgments and monies recovered

 All judgments and monies recovered or received for taxes, costs, forfeitures, and penalties shall be paid to the Director, as collections of internal revenue taxes.
V.I. Code tit. 33, § 1691 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 47 - Judicial Proceedings|Subchapter II - Proceedings by Taxpayer|§ 1691. Prohibition of actions to restrain assessment or collection

 Tax  (a) Except as provided in sections 942(a) and (c), and 943(a) of this title, no action for the purpose of restraining the assessment or collection of any internal revenues tax shall be maintained in any court. Liability of transferee or fiduciary  (b) No action shall be maintained in any court for the purpose of restraining the assessment or collection (pursuant to the provisions of chapter 39 of this title) of— (1) the amount of the liability, at law or in equity, of a transferee of property of a taxpayer in respect of any internal revenue tax, or (2) the amount of the liability of a fiduciary under section 716(b)(6) of this title in respect of any such tax.
V.I. Code tit. 33, § 1693 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 47 - Judicial Proceedings|Subchapter II - Proceedings by Taxpayer|§ 1693. Repayments to officers or employees

 The Director, subject to regulations prescribed by the Director, is authorized to repay— (1) Collections recovered. To any officer or employee of the Virgin Islands the full amount of such sums of money as may be recovered against him in any court, for any internal revenue taxes collected by him, with the cost and expense of suit; also (2) Damages and costs. All damages and costs recovered against any officer or employee of the Virgin Islands in any suit brought against him by reason of anything done in the due performance of his official duty under the internal revenue laws of the Virgin Islands.