18 U.S.C. § 371 : US Code - Section 371: Conspiracy to commit offense or to defraud United States

      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.
      If, however, the offense, the commission of which is the object
    of the conspiracy, is a misdemeanor only, the punishment for such
    conspiracy shall not exceed the maximum punishment provided for
    such misdemeanor.