§ 130.26 CONSPIRACY.
   (A)   Elements of the offense. A person commits the offense of conspiracy when, with intent that an offense be committed, he or she agrees with another to the commission of that offense. No person may be convicted of conspiracy to commit an offense unless an act in furtherance of that agreement is alleged and proved to have been committed by him or her or by a co-conspirator.
   (B)   Co-conspirators. It is not a defense to conspiracy that the person or persons with whom the accused is alleged to have conspired:
      (1)   Have not been prosecuted or convicted,
      (2)   Have been convicted of a different offense,
      (3)   Are not amenable to justice,
      (4)   Have been acquitted,
      (5)   Lacked the capacity to commit an offense.
   (C)   Except as provided therein or in the code, a person convicted of conspiracy shall be sentenced as set forth in ILCS Ch. 720, Act 5 § 8-2(c).
(ILCS Ch. 720, Act 5 § 8-2)