§ 6559

Allegation and proof of intent to defraud When an intent to defraud is required to constitute a criminal offense, it shall be sufficient to allege in the complaint, information, or indictment an intent to defraud, without naming the person or body corporate intended to be defrauded. On trial it shall be sufficient and shall not be deemed a variance if there appears to have been an intent to defraud the United States, a state, county, town, city, district, a body corporate, a public officer in his or her official capacity, a partnership or members thereof, or a person.