Smuggling would be a federal offense, and would usually be charged in Federal court as "Smuggling goods into the United States," also known as 18 USC 545. If the crime involved filling out some type of form, it could also be charged under a more general law, 18 USC 1001, False Statements. Local police might begin the investigation but would normally bring in a Federal agency (such as Customs, now known as Immigration and Customs Enforcement) and they would take it to the U.S. Attorney's Office for prosecution. If it involved drugs, there would be additional charges of Possession of a Controlled Substance with intent to distribute and the DEA (Scardino's agency) would normally be involved.
