U.S. Code » Title 31 » Subtitle SUBTITLE IV— MONEY › Chapter CHAPTER 53— MONETARY TRANSACTIONS › Subchapter SUBCHAPTER II— RECORDS AND REPORTS ON MONETARY INSTRUMENTS TRANSACTIONS

31 U.S.C. § 5324

Structuring transactions to evade reporting requirement prohibited

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(a)Domestic Coin and Currency Transactions Involving Financial Institutions.—No person shall, for the purpose of evading the reporting requirements of section 5313(a) or 5325 or any regulation prescribed under any such section, the reporting or recordkeeping requirements imposed by any order issued under section 5326, or the recordkeeping requirements imposed by any regulation prescribed under section 21 of the Federal Deposit Insurance Act or section 123 of Public Law 91–508—(1) cause or attempt to cause a domestic financial institution to fail to file a report required under section 5313(a) or 5325 or any regulation prescribed under any such section, to file a report or to maintain a record required by an order issued under section 5326, or to maintain a record required pursuant to any regulation prescribed under section 21 of the Federal Deposit Insurance Act or section 123 of Public Law 91–508;(2) cause or attempt to cause a domestic financial institution to file a report required under section 5313(a) or 5325 or any regulation prescribed under any such section, to file a report or to maintain a record required by any order issued under section 5326, or to maintain a record required pursuant to any regulation prescribed under section 5326, or to maintain a record required pursuant to any regulation prescribed under section 21 of the Federal Deposit Insurance Act or section 123 of Public Law 91–508, that contains a material omission or misstatement of fact; or(3) structure or assist in structuring, or attempt to structure or assist in structuring, any transaction with one or more domestic financial institutions.(b)Domestic Coin and Currency Transactions Involving Nonfinancial Trades or Businesses.—No person shall, for the purpose of evading the report requirements of section 5331 or any regulation prescribed under such section—(1) cause or attempt to cause a nonfinancial trade or business to fail to file a report required under section 5331 or any regulation prescribed under such section;(2) cause or attempt to cause a nonfinancial trade or business to file a report required under section 5331 or any regulation prescribed under such section that contains a material omission or misstatement of fact; or(3) structure or assist in structuring, or attempt to structure or assist in structuring, any transaction with 1 or more nonfinancial trades or businesses.(c)International Monetary Instrument Transactions.—No person shall, for the purpose of evading the reporting requirements of section 5316—(1) fail to file a report required by section 5316, or cause or attempt to cause a person to fail to file such a report;(2) file or cause or attempt to cause a person to file a report required under section 5316 that contains a material omission or misstatement of fact; or(3) structure or assist in structuring, or attempt to structure or assist in structuring, any importation or exportation of monetary instruments.(d)Criminal Penalty.—(1)In general.—Whoever violates this section shall be fined in accordance with title 18, United States Code, 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 any illegal activity involving more than $100,000 in a 12-month period shall be fined twice the amount provided in subsection (b)(3) or (c)(3) (as the case may be) of section 3571 of title 18, United States Code, imprisoned for not more than 10 years, or both.(Added Pub. L. 99–570, title I, § 1354(a), Oct. 27, 1986, 100 Stat. 3207–22; amended Pub. L. 102–550, title XV, §§ 1517(a), 1525(a), 1535(a)(1), Oct. 28, 1992, 106 Stat. 4059, 4064, 4066; Pub. L. 103–322, title XXXIII, § 330017(a)(2), Sept. 13, 1994, 108 Stat. 2149; Pub. L. 103–325, title IV, §§ 411(a), 413(a)(2), Sept. 23, 1994, 108 Stat. 2253, 2254; Pub. L. 107–56, title III, §§ 353(c), 365(b)(1), (2)(A), Oct. 26, 2001, 115 Stat. 323, 334, 335; Pub. L. 108–458, title VI, § 6203(g), Dec. 17, 2004, 118 Stat. 3747.)Editorial NotesReferences in Text

Section 21 of the Federal Deposit Insurance Act, referred to in subsec. (a), is classified to section 1829b of Title 12, Banks and Banking.

Section 123 of Public Law 91–508, referred to in subsec. (a), is classified to section 1953 of Title 12, Banks and Banking.

Amendments

2004—Subsec. (b). Pub. L. 108–458 substituted “5331” for “5333” wherever appearing.

2001—Subsec. (a). Pub. L. 107–56, §§ 353(c)(1), (2), 365(b)(2)(A), inserted “Involving Financial Institutions” after “Transactions” in heading, and in introductory provisions, inserted comma after “No person shall” and substituted “section, the reporting or recordkeeping requirements imposed by any order issued under section 5326, or the recordkeeping requirements imposed by any regulation prescribed under section 21 of the Federal Deposit Insurance Act or section 123 of Public Law 91–508—” for “section—”.

Subsec. (a)(1). Pub. L. 107–56, § 353(c)(3), inserted “, to file a report or to maintain a record required by an order issued under section 5326, or to maintain a record required pursuant to any regulation prescribed under section 21 of the Federal Deposit Insurance Act or section 123 of Public Law 91–508” before semicolon at end.

Subsec. (a)(2). Pub. L. 107–56, § 353(c)(4), inserted “, to file a report or to maintain a record required by any order issued under section 5326, or to maintain a record required pursuant to any regulation prescribed under section 5326, or to maintain a record required pursuant to any regulation prescribed under section 21 of the Federal Deposit Insurance Act or section 123 of Public Law 91–508,” after “regulation prescribed under any such section”.

Subsecs. (b) to (d). Pub. L. 107–56, § 365(b)(1), added subsec. (b) and redesignated former subsecs. (b) and (c) as (c) and (d), respectively.

1994—Subsec. (a). Pub. L. 103–322, § 330017(a)(2) and Pub. L. 103–325, § 413(a)(2), amended subsec. (a), introductory provisions, identically, substituting “section 5313(a) or 5325 or any regulation prescribed under any such section” for “section 5313(a), section 5325, or the regulations issued thereunder or section 5325 or regulations prescribed under such section 5325” and striking out “with respect to such transaction” before dash.

Subsec. (a)(1), (2). Pub. L. 103–322, § 330017(a)(2)(A) and Pub. L. 103–325, § 413(a)(2)(A), amended pars. (1) and (2) identically, substituting “section 5313(a) or 5325 or any regulation prescribed under any such section” for “section 5313(a), section 5325, or the regulations issued thereunder or section 5325 or regulations prescribed under such section 5325”.

Subsec. (c). Pub. L. 103–325, § 411(a), added subsec. (c).

1992—Pub. L. 102–550, § 1525(a)(1), designated existing provisions as subsec. (a), inserted heading, and added subsec. (b).

Pub. L. 102–550, §§ 1517(a), 1535(a)(1), inserted the following duplicative provisions “or section 5325 or regulations prescribed under such section 5325” and “, section 5325, or the regulations issued thereunder” after “section 5313(a)” wherever appearing.

Statutory Notes and Related SubsidiariesEffective Date of 2004 Amendment

Amendment by Pub. L. 108–458 effective as if included in Pub. L. 107–56, as of the date of enactment of such Act, and no amendment made by Pub. L. 107–56 that is inconsistent with such amendment to be deemed to have taken effect, see section 6205 of Pub. L. 108–458, set out as a note under section 1828 of Title 12, Banks and Banking.

Effective Date

Pub. L. 99–570, title I, § 1364(a), Oct. 27, 1986, 100 Stat. 3207–34, provided that: “The amendment made by section 1354 [enacting this section] shall apply with respect to transactions for the payment, receipt, or transfer of United States coins or currency or other monetary instruments completed after the end of the 3-month period beginning on the date of the enactment of this Act [Oct. 27, 1986].”

Notes of Decisions
Cited in 658 cases (37 in the last 5 years), 1987–2025 · leading case: Ratzlaf v. United States
Sort: Relevance Newest Treatment
Ratzlaf v. United States, 510 U.S. 135 (1994). · cites it 14× “31 U. S. C. § 5324 . "A person willfully violating" this antistructuring provision is subject to criminal penalties.”
United States v. Robert B. Sperrazza, 804 F.3d 1113 (11th Cir. 2015). · cites it 16× “Case: 14-11972 Date Filed: 08/17/2015 Page: 2 of 48 in violation of 31 U.S.C. § 5324 (a)(3). The district court sentenced him to 36 months imprisonment and ordered him to forfeit $870,238.”
United States v. Geovanys Guevara, 894 F.3d 1301 (11th Cir. 2018). · cites it 10× “ROBRENO, District Judge: *1304 Following a trial in the United States District Court for the Southern District of Florida, a jury found Defendant-Appellant Geovanys Guevara guilty of violating 31 U.S.C. § 5324 (b)(2) and 18 U.S.C. § 2 by causing or attempting to cause Sanfer…”
United States v. Seher, 562 F.3d 1344 (11th Cir. 2009). · cites it 8× “§ 1956 (a)(3)(B)-(C), and of failure to file Form 8300 for various transactions, in violation of 31 U.S.C. § 5324 (b)(1), (d)(2). Seher also was found guilty of conspiracy to launder money, in violation of 18 U.”
United States v. William MacPherson, 424 F.3d 183 (2d Cir. 2005). · cites it 7× “After trial, a jury found William Mac-Pherson guilty of structuring a quarter-million dollars into thirty-two separate cash transactions, each less than $10,000, in violation of 31 U.S.C. § 5324 (a)(3). Nevertheless, the United States District Court for the Eastern District of…”
John Keith Blakely & John Emmett Long v. United States of Am., 276 F.3d 853 (6th Cir. 2002). · cites it 6× “Under the terms of the consent judgment, Plaintiffs’ property was forfeited, including real property and funds owned by Plaintiffs and their wives. As for the criminal charges against them, Plaintiffs and their wives pleaded guilty to one count of tax evasion.”
United States v. David A. Dashney, 937 F.2d 532 (10th Cir. 1991). · cites it 11× “00 for the purpose of avoiding bank filings of currency transaction reports (CTRs), in violation of 31 U.S.C. § 5324 (3), 31 U.S.C. § 5322 (a), and 18 U.”
United States v. Saccoccia, 58 F.3d 754 (1st Cir. 1995). · cites it 6× “§§ 1956 ,1957, CTR violations, see 31 U.S.C. § 5324 (a)(1)-(3), and using travel and facilities in interstate commerce to promote these money laundering ventures, see 18 U.”
United States v. Threadgill, 172 F.3d 357 (5th Cir. 1999). · cites it 8× “2 financial transactions to evade reporting requirements, in violation of 31 U.S.C. § 5324 . At trial the evidence showed that Walter Threadgill had been a bookmaker since the early 1980s.”
United States v. Carolyn Brown, Richard Brown, Dorothy Lewis Brown, Rosa Brown, Shenita Jackson Brown, 954 F.2d 1563 (11th Cir. 1992). · cites it 14× “HATCHETT, Circuit Judge: As a matter of first impression in this circuit, we hold that the government is not required to prove that a defendant was aware of the illegality of money structuring in order to convict for that offense under 31 U.S.C. § 5324 (3). FACTS Dorothy Brown…”
United States v. Zachary Bird, 79 F.4th 1344 (11th Cir. 2023). · cites it 9× “To deter individuals from circumventing this requirement, Congress en- acted 31 U.S.C. § 5324 (a)(3), which criminalizes structuring trans- actions for the purpose of evading reporting requirements.”
United States v. Rodney Rogers, A/K/A Koseem C. Sanders, 18 F.3d 265 (4th Cir. 1994). · cites it 9× “§ 5313 (a), and 31 U.S.C. § 5324 ; two substantive counts of evading and violating the return requirements of a trader business, in violation of 26 U.”
Show all 658 citing cases →
— 31 U.S.C. § 5324(a) — 1 case
United States v. Phipps (11th Cir. 1996).
— 31 U.S.C. § 5324(a)(1) — 1 case
United States v. Fisher, 273 F. Supp. 3d 354 (W.D.N.Y. 2017).
— 31 U.S.C. § 5324(a)(3) — 1 case
United States v. Galen G. Kelly, 35 F.3d 929 (4th Cir. 1994).
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