不申报Form 8938, Statement of Specified Foreign Financial Assets处罚如下：
Up to $10,000 for failure to disclose and an additional $10,000 for each 30 days of non-filing after IRS notice of a failure to disclose, for a potential maximum penalty of $60,000; criminal penalties may also apply
不申报FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR)
处罚如下：
If non-willful, up to $10,000; if willful, up to the greater of $100,000 or 50 percent of account balances; criminal penalties may also apply
www.irs.gov/Businesses/Comparison-of-Form-8938-and-FBAR-Requirements
