Opinion of the Court
U. S., at 27.
Second, the question before us has criminal as well as civil ramifications. Section 5321 outlines civil penalties for nonwillful and willful “violation[s]” of the BSA. Next door, §5322 provides criminal sanctions for “willfully violating” the Act. The term “violation” or “violating” is a constant between these two provisions. Accordingly, if the government were right that violations accrue on a per-account rather than a per-report basis under §5321, the same rule would apply under §5322. Each willfully misstated or late-reported account, rather than each deficient or late-filed report, would give rise to a separate criminal violation carrying the possibility of a $250,000 fine and five years in prison. In a case like Mr. Bittner’s, involving 5 reports and 272 accounts, that would mean a person who willfully violates the BSA could face a $68 million fine and 1,360 years in prison rather than a $1.25 million fine and 25 years in prison. In these circumstances, the rule of lenity, not to mention a dose of common sense, favors a strict construction. See Leocal v. Ashcroft, 543 U. S. 1, 12, n. 8 (2004) (lenity applies when a disputed statutory provision has “both criminal and noncriminal applications”); see also FCC, 347 U. S., at 296; United States v. Thompson/Center Arms Co., 504 U. S. 505, 517–518 (1992) (plurality opinion).
III
Best read, the BSA treats the failure to file a legally compliant report as one violation carrying a maximum penalty of $10,000, not a cascade of such penalties calculated on a per-account basis. Because the Fifth Circuit thought otherwise, we reverse its judgment and remand the case for further proceedings consistent with this opinion.
So ordered.