Miss. Code Ann. § 97-7-15

If two or more persons, with intent to defraud the State of Mississippi, or any department or political subdivision thereof, shall conspire to defeat by any unlawful or fraudulent means, the payment of any just claim or penalty due the State of Mississippi, or any department or political subdivision thereof, or shall conspire to prevent by any unlawful or fraudulent means, the prosecution of suit for the proper enforcement of any such claim or penalty, or shall conspire to defraud the State of Mississippi, or any department or political subdivision thereof, in any manner, or for any purpose, and one or more of such parties shall do any act to effect the object of the conspiracy each of the parties to such conspiracy shall be guilty of a felony, and upon conviction thereof shall be punished as provided in section 97-7-13.