31 C.F.R. § 560.203 : Money and Finance: Treasury — REGULATIONS RELATING TO MONEY AND FINANCE — OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY — IRANIAN TRANSACTIONS AND SANCTIONS REGULATIONS — PROHIBITIONS — Evasions; attempts; causing violations; conspiracies

(a) Any transaction on or after the effective date that evades or avoids, has the purpose of evading or avoiding, causes a violation of, or attempts to violate any of the prohibitions set forth in this part is prohibited.
(b) Any conspiracy formed to violate any of the prohibitions set forth in this part is prohibited.

31 C.F.R. §560.203