Civil penalty. Any MSB who willfully fails to comply with the SAR requirement (and any partner, director, officer or employee of an MSB who participates in the violation), may be liable for a civil penalty not to exceed the greater of the amount involved in the transaction (not to exceed $100,000) or $25,000.
31 CFR 103.57(f)
Criminal penalty. A criminal fine and/or imprisonment for up to 5 years may be imposed for willful violation.
31 CFR 103.59