1. (in online gaming) the practice of experienced players using new or low-level accounts to compete against less skilled opponents
   "The game developers implemented measures to discourage smurfing and protect new players"
    
2. (crime) the practice of breaking up large financial transactions into many smaller ones to avoid detection or reporting requirements
   "The money launderers used smurfing techniques to move funds across multiple accounts"

1. (in online gaming) to use a new or low-level account to compete against less skilled players, often to gain an unfair advantage
   "Experienced players sometimes smurf to boost their ego or practice new strategies"
    
2. (crime) launder money through numerous small transactions
   "They smurfed the illegal profits through a network of seemingly unrelated bank accounts"

Encyclopedia: Smurfing