When two small-town deputy sheriffs stumble onto a crime scene where a drug buy had gone bad and everyone was shot dead, they discover a suitcase full of cash - $1.5 million. They decide to take the cash and cover-up the theft by burning the car the cash was in. However, things take a turn for the worse when they discover that one of the men is still alive and he has overheard their plans. They then have to suffocate him to stop him from revealing their plans. Things get even worse though when the DEA shows up and tell them that the man was one of their agents and he was wired. And then things take another bad turn when the coroner, who first received the body, discovers the tape first, switches it and wants a 50% cut.