31 U.S.C. § 5324 — Structuring transactions to evade reporting requirement prohibited

(a) Domestic coin-and-currency transactions involving financial institutions. A person must not, to evade the reporting requirements of section 5313(a) or 5325, regulations under either section, reporting or recordkeeping requirements imposed by an order under section 5326, or recordkeeping requirements imposed by regulations under section 21 of the Federal Deposit Insurance Act or section 123 of Public Law 91–508—
(1) cause or try to cause a domestic financial institution not to file a required report, not to file a report or keep a record required by an order under section 5326, or not to keep a record required by the specified regulations;
(2) cause or try to cause a domestic financial institution to file a required report, file a report or keep a record required by an order under section 5326, or keep a record required by the specified regulations, when that report or record contains a material omission or misstatement of fact; or
(3) structure, help structure, or try to structure or help structure any transaction with one or more domestic financial institutions.

(b) Domestic coin-and-currency transactions involving nonfinancial trades or businesses. A person must not, to evade the reporting requirements of section 5331 or regulations under that section—
(1) cause or try to cause a nonfinancial trade or business not to file a required report;
(2) cause or try to cause a nonfinancial trade or business to file a required report containing a material omission or misstatement of fact; or
(3) structure, help structure, or try to structure or help structure any transaction with one or more nonfinancial trades or businesses.

(c) International monetary-instrument transactions. A person must not, to evade the reporting requirements of section 5316—
(1) fail to file a required report, or cause or try to cause another person to fail to file such a report;
(2) file, or cause or try to cause another person to file, a required report containing a material omission or misstatement of fact; or
(3) structure, help structure, or try to structure or help structure any importation or exportation of monetary instruments.

(d) Criminal penalty. (1) In general. Whoever violates this section may be fined under title 18, imprisoned for not more than 5 years, or both. (2) Enhanced penalty for aggravated cases. Whoever violates this section while violating another law of the United States, or as part of a pattern of illegal activity involving more than $100,000 in a 12-month period, may be fined twice the amount provided in section 3571(b)(3) or (c)(3), as applicable, of title 18, imprisoned for not more than 10 years, or both.