Yeah it forces criminality because the law is simply unjust by design. I believe the government have so many laws like this. This has to be for the purpose of ensuring every citizen is technically a criminal such that when the time comes to target you (due to some secret surveillance method legal or not), they can always throw the book at you. 

It's tax evasion in the eyes of the government.

Every zap I send is a disposition, and needs to be recorded along with the fiat exchange rate.
Every zap I receive is considered income. The acquisition of those sats also needs to be tracked to calculate my ACB.

It's onerous AF, and ruins my enjoyment of this platform. So I choose to break the law instead.