Miss. Code § 97-7-13
If any person, with intent to defraud the State of Mississippi, or any department or political subdivision thereof, shall enter into any agreement, combination or conspiracy 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 to prevent, by any unlawful or fraudulent means, the prosecution of suit for the proper enforcement of any such claim or penalty, or to defraud the State of Mississippi or any department or political subdivision thereof, in any manner, or for any purpose, he shall be guilty of a felony, and upon conviction thereof shall be punished by imprisonment in the state penitentiary for a term not to exceed five years, or by imprisonment in the county jail for not more than six months, or by fine of not more than $1000.00, or by both such imprisonment and fine, within the discretion of the court.
Miss. Code § 97-7-13