When two small town sheriffs stumble upon a crime scene where a drug buy had gone wrong and they were all shot to death, they discover a suitcase full of cash: $1.5 million. They decide to take the cash and cover up the robbery by burning the car the cash was in. However, things take a turn for the worse when they find out that one of the men is still alive and has heard the planes from him. They then have to suffocate him to prevent him from revealing his plane. However, things get even worse when the DEA shows up and tells them that the man was one of their agents and that he was wired. And then things take another negative turn when the coroner, who received the body first, discovers the tape first, changes it, and wants a 50% cut.