PER CURIAM.
Rohit K. Sam appeals a judgment of restitution in favor of the Florida Department of Insurance in the amount of $4,370.03 for the costs it incurred in investigating an insurance fraud claim against Mr. Sam. The State concedes error. We reverse because the Florida Department of Insurance is not a "victim" as that term is used in the restitution statute, section 775.089(1)(c), Florida Statutes (1997). See Rodriguez v. State,
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