Accusing the late Que Te Park of violating the Bank Secrecy Act, or BSA, by failing to disclose that he stashed $7 million in foreign bank accounts, the federal government sued for a $3.5 million penalty. But based on a federal regulation and 2018 decisions from U.S. District Court judges in Colorado and Texas, his son Charles Park, as representative of his father’s estate, argued that $100,000 is the maximum penalty …