There is most certainly more to this story than a sailboat tacking upwind and crossing the border between the BVI and the USVI. Both countries UNCLOS signatories and due to the wind direction in the Sir Francis Drake Channel boats sailing upwind are forced to repeatedly cross the water border. Both border patrols know this and it is impossible for the officers not to know these rules. Hence there are elements in this that we haven't been told about.

If the boat was just sailing, then this case will go to Den Haag and the BVI will not only have to pay back fines and damages, but will get fined as well.

p.s. The U.S.A. and Britain are signatories of the Hague Conventions of 1899 and the BVI was grandfathered in as a British Overseas Territory. The international permanent court of arbitration is where this type of case would be heard, and it sits in Den Haag, Netherlands.