11.0413 Criminal offenses.

Cite as [A.S.C.A. 11.0413]

Any act or failure to act with respect to the American Samoa Income Tax which constitutes a criminal offense under chapter 75 of subtitle F of the United States Internal Revenue Code of 1954, as adopted by this chapter, is an offense against American Samoa and may be prosecuted in the name of American Samoa by the appropriate officer thereof.

History: 1963, PL 8-1.