What is the crime of smurfing?

Could you please explain in detail what the crime of smurfing entails? How does it relate to financial fraud, money laundering, and other illicit activities? Are there specific tactics or behaviors that are commonly associated with smurfing? Additionally, what legal consequences do individuals face if they are convicted of this crime? Lastly, are there any preventative measures or best practices that can be implemented to avoid falling victim to smurfing or engaging in it?