[PeterisP]

"Mens rea" is a requirement for certain crimes, but not all, you definitely can be criminally liable for doing something without intent. The trivial example is murder vs manslaughter, the latter does not require intent but obviously can be and is criminally prosecuted.

Furthermore, even in cases where mens rea is required, it gets satisfied if you intended to achieve the prohibited result even if you thought that the result was permitted. "Intent" is not about intent to break the law, it's about the intent to do the thing that happens to be illegal. In this case, it matters if you knew what the thing you're making was going to be used for (e.g. hide some stuff from auditors) but your knowledge or ignorance of the relevant laws and regulations doesn't matter at all - as another poster noted, https://en.wikipedia.org/wiki/Ignorantia_juris_non_excusat .