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4 §5321(a)(5)(B)(ii) (emphasis added). By conditioning eligibility for the excuse on taking steps to report accurate information about a particular account, this language suggests that the underlying violation of §5314 is similarly tied to a specific account. After all, “if the exception for non-willful violations applies on a per-account basis, then logically the violations the exception forgives must arise on a per-account basis too.” 19 F. 4th 734, 747–748 (CA5 2021).

The willful penalty provisions sing the same tune. The maximum penalty for a willful violation is the greater of $100,000 or, “in the case of a violation involving a failure to report the existence of an account or any identifying information required to be provided with respect to an account,” 50 percent of “the balance in the account at the time of the violation.” §§§ [sic]5321(a)(5)(C)(i), (D)(ii). “This language makes clear that a violation may involve ‘a failure to report the existence of ’ ” a particular account. United States v. Boyd, 991 F. 3d 1077, 1089 (CA9 2021) (Ikuta, J., dissenting). By making the maximum penalty for a willful violation in some cases a function of “the balance in the account at the time of the violation,” the provision contemplates that discrete violations correspond to discrete accounts. §5321(a)(5)(D)(ii).

This pattern matters. The “normal rule of statutory interpretation” is that “identical words used in different parts of the same statute are generally presumed to have the same meaning.” IBP, Inc. v. Alvarez, 546 U. S. 21, 34 (2005). If a “violation” of §5314 has account-specific connotations in the reasonable cause and willful penalty provisions, it follows that a “violation” of §5314 has account-specific connotations when it comes to nonwillful penalties too.

The Secretary’s implementing regulations follow the BSA’s lead. They require regulated persons to report the existence of each foreign financial account to the Government each year. Start with 31 CFR §1010.350 (2011). It