There are two sections that specify civil and criminal penalties for those who violate the BSA or a regulation prescribed under the BSA: title 31, section 5321 of the U.S. Code deals with civil penalties, while title 31, section 5322 of the U.S. Code deals with criminal penalties. Both sections were amended by section 353 of the Patriot Act to extend penalties to apply to violations of any orders made under the BSA. Penalties were also made to apply for violations of regulations prescribed under section 21 of the Federal Deposit Insurance Act and section 123 of Public Law 91-508. Under it is against U.S. Law to attempt to evade such reporting, to cause or attempt to make the report contain a material omission or misstatement of fact, or to "structure or assist in structuring, or attempt to structure or assist in structuring, any transaction with one or more domestic financial institutions." This section was modified to include as the reporting requirements section 21 of the Federal Deposit Insurance Act and section 123 of Public Law 91-508.