zantax
93
Or we could go with this instead
18 U.S. Code § 371 - Conspiracy to commit offense or to defraud United States
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If two or more persons conspire either to commit any offense against the United States, or to defraud the United States, or any agency thereof in any manner or for any purpose, and one or more of such persons do any act to effect the object of the conspiracy, each shall be fined under this title or imprisoned not more than five years, or both.