2019 US Virgin Islands Code
Title 14 - Crimes
Chapter 83 - Public Officers and Employees
§ 1662. Embezzlement or falsification of public accounts

(1) appropriates the same, or any portion thereof to his own use or the use of another, without authority of law;

(2) fails to keep the same in his possession until disbursed or paid out by authority of law;

(3) loans the same, or any portion thereof, or makes a profit out of, or uses the same for any purpose not authorized by law;

(4) unlawfully deposits the same, or any portion thereof, in any bank, or with any banker or other person;

(5) changes or converts any portion thereof from coin into currency, or from currency into coin or other currency, without authority of law;

(6) knowingly keeps any false account, or makes any false entry or erasure in any account of or relating to the same;

(7) fraudulently alters, falsifies, conceals, destroys or obliterates any account, or documents relating thereto;

(8) willfully refuses or omits to pay over, on demand, any public moneys in his hands, upon the presentation of a draft, order or warrant drawn upon such moneys by competent authority;

(9) willfully omits to transfer the same, when such transfer is required by law;

(10) willfully omits or refuses to pay over to any officer or person authorized by law to receive the same, any money received by him under any duty imposed by law so to pay over the same—