Ind. Code § 35-43-2-2.1

Sec. 2.1. (a) A person who, with the intent to commit theft under section 2 of this chapter:

(1) agrees with at least two (2) other persons to commit theft; and

(2) performs an overt act in furtherance of the agreement;

commits organized theft, a Level 6 felony.

(b) It is not a defense to a prosecution under this section that one (1) or more persons with whom the accused person is alleged to have agreed:

(1) has not been prosecuted;

(2) has not been convicted;

(3) has been acquitted;

(4) has been convicted of a different crime;

(5) cannot be prosecuted for any reason; or

(6) lacked the capacity to commit the crime.

(c) A person may not be convicted of an offense under this section and:

(1) an attempt to commit theft; or

(2) a conspiracy to commit theft;

with respect to the same underlying theft.