This is the kind of film where the cast and crew were probably laughing the whole time about how ridiculous the movie they're working on is. A dorky white accountant is wrongly convicted and thrown into jail. Through silly and completely unintentioned antics, he gains a reputation as a tough guy. His black friend, who is just as akward, tries his best to show him the ropes. Meanwhile, the REAL toughest guy in prison, Kyle, wants the accountant to use the prison computer to invest his money, which he does not know how to do.
Quite simply, this is a silly film that should in no way be taken seriously. It's pure entertainment, kind of like one big, one-and-a-half-hour joke. There's a whole slough of actors you'll recognize here; this joke was probably a pet project they were all working on for a few weeks.