Вижу в разных темах разные кривотолки. Не удивительно, закон там сложно для понимания написан.
Официальные разъяснения содержатся в OFAC FAQ 1080:
Q: I am a U.S. person with an account at a Russian financial institution blocked pursuant to Executive Order (E.O.) 14024. What am I required or allowed to do under OFAC sanctions with respect to such accounts?
A: …U.S. persons are prohibited from transacting with these financial institutions unless the activity is exempt or authorized by OFAC.
In practice, this means that accounts held by U.S. persons at any blocked Russian financial institutions generally are themselves considered blocked property, unless exempt. This includes, for example, checking and savings accounts, credit cards, CDs, loans, and mortgages. U.S. persons must stop utilizing such accounts and treat them as blocked, even if the designated Russian financial institution does not. Additionally, within 10 business days of the blocking of the account or other property, U.S. persons are required to file a blocking report with OFAC describing any property or interests in property (e.g., accounts, etc.).
Вкратце - пользоваться счетами в подсанкционных банках запрещено, о наличии таковых нужно ежегодно отчитываться.
Наказание за нарушение описано в 50 U.S. Code § 1705:
- Civil Penalties: Fines up to $356,579 per violation or twice the amount of the transaction, whichever is greater.
- Criminal Penalties: Fines up to $1,000,000 and imprisonment for up to 20 years for willful violations.