Attempts to Commit Offences
Whoever attempts to commit an imprisonment-life or imprisonment-punishable offence, and in that attempt does any act toward the offence's commission, is punished (where no express provision exists) with up to half the imprisonment-for-life term or half the offence's longest imprisonment term, or its fine, or both.
This is the general "attempt" provision - a default rule making it a crime to attempt (and take real action toward) committing most offences, even if the attempt ultimately fails, generally punishable at up to half the severity of the completed offence.
A scammer who attempts to defraud a victim by taking concrete steps toward the scheme, but is stopped or fails before actually obtaining any money, can still be prosecuted for attempted cheating under this section, even though the fraud itself was never completed.