Title 16, Chapter 10, Section 21
( 16-10-21)
(a) A person commits the offense of conspiracy to defraud the state
when he conspires or agrees with another to commit theft of any
property which belongs to the state or to any agency thereof or
which is under the control or possession of a state officer or
employee in his official capacity. The crime shall be complete when
the conspiracy or agreement is effected and an overt act in
furtherance thereof has been committed, regardless of whether the
theft is consummated. A person convicted of the offense of
conspiracy to defraud the state shall be punished by imprisonment
for not less than one nor more than five years. (b) A person commits the offense of conspiracy to defraud a
political subdivision when he conspires or agrees with another to
commit theft of any property which belongs to a political
subdivision or to any agency thereof or which is under the control
or possession of an officer or employee of a political subdivision
in his official capacity. The crime shall be complete when the
conspiracy or agreement is effected and an overt act in furtherance
thereof has been committed, regardless of whether the theft is
consummated. A person convicted of the offense of conspiracy to
defraud a political subdivision shall be punished by imprisonment
for not less than one nor more than five years. | 
