16 tax Jaws in force in Guam pursuant to subsection (a) of this section, such income tax laws include but are not limited to such provisions of enue’, “District Court of Guam” for “district court” and with other changes in nomenclature and other language, including the omission of inapplicable language, where necessary to effect the intent of this section. (f) Anyact or failure to act with respect to the GuamTerritorial income tax which constitutes 2 criminal offense under chapter 75 of subtitle F of the Internal Revenue Code of 1954, or the corresponding provisions of the Internal Revenue Code of 1939, as included in the income tax laws in force in Guam pursuant to subsection (a) of this section, shall be an offense against the government of Guam and may be prosecuted in the name of the government of Guam by the appropritte officers thereof. (¢) The government of Guamshall have a lien with respect to the Guam Territorial income tax in the same manner and with the same “rst * in peo aae = eee Cte tt Piha Min aK the text of the income tux Inws in force in Guampursuant to subsec- tion (2) of this section* (ce) Ln applying as the Guam Territorial income tax the income tax laws in force in Guam pursuant to subsection (a) of this section, except Where if is manifestly otherwise required, the applicable provisions of the Internal Revenne Codes of 1954 and 1939, shall be read sous to substitute “Gnanv’ for “United States’, “Governoror his delegate” rou “Seerelary or lus delegate’, “Governor or his delegate” for “Comnusstoner of Lnternal Revenue” and “Collector of Internal ‘Rev- th le ey Cocde of 1954 for enforcement of the Guam Territorial income tax shall be prescribed by the Governor. The Governoror his delegate shall have authority to issue, from time to time, in whole or in part, oe the Internal Revenue Code of 1039. (2) [Phe} Lacepé as provided in section 30(b) of this Act, the Governor or his delegate shall have the same adimunistrative and enforcement powers and remedies with regard to the Guam Territorial Income tax as the Secretary of the Treasury, and other United States ofticials of the executive branch, have with respect to the United States income tax, Needful rules and regulations not inconsistent with the regulations prescribed under section 7654(e) of the Internal Revenue effect, and subject to the same conditions, as the United States has a lien with respect to the United Stites income tax. Such Hen in respect of the Guam ‘Ferritortal income tax shall be enforceable in the name of and by the government of Guam. Where filing of a notice of Hen is prescribed by the income tax laws in foree in Guam pursuant to subsection (a) of this seetion, such notice shall be filed in the Office of the Clerk of the District Court of Guam. (1) (1) Notwithstanding any provision of section 22 of this Act or any other provision of law to the contrary, the District Court of Guam shall have exclusive original jurisdiction over all judicial proceedings in Guam, both criminal and civil, reeardiess of the degree of the offense or of the amount involyed, with respect to the Guam Territorial income tax, . (2) Suits for the recovery of any Guam Territorial income tax te allesed to have been erroneously or ilewally assessed or collected, or of any penalty claimed to have been collected without authority, or of any sum alleeed to hive been excessive or in any nuunner wrongfully collected, under the income tax hows in force in Guam, pursuant to sub-