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OCR: reporting requirements For that reason, Section 5324 does not contain the additional requirements of knowi- edge that structuring 18 unlawful. The parallel statute Section 5324 therefore not the reporting provisions, such as Section 5313 and Section 5316. Ins tead, the parallel Section 5324 (now codified at Section 5324a)) the cently enacted statute (now codified Section 5324 (b}} that makes structuring uniawful when done C evade the reporting requirements of Sec- tion 5316 we have noted above, the legislative history that new structuring statute is quite piicit 1f] stating that not necessary for the goy- ornment to prove that the defendant knew that struc- turing had been made illegal That preciscly the same standard that wan adopted by the court 0f an- peals in this case and the other ni ...