Failure Is the Only Option: By now, most viewers were well aware that Boss' schemes to destroy the Duke family were doomed to failure, largely because he relied on a complete idiot of a brother-in-law as sheriff to put his plans into action and his own greedy, overambitious nature. Of course, there would be no comedy or reason for watching to see seemingly foolproof schemes eventually fail, in the vein of Wile E. Coyote's grandest schemes to stop the Road Runner.
Idiot Ball: In-universe, Rosco bungling simple instructions to stop the Duke boys that even a kindergart ... no, preschoole ... no, toddler would understand. One example is trying to distinguish very obvious, very clear differences between two ledgers, as Boss tries to set into motion his scheme to frame Daisy for missing funds from the county treasury. (Of course with Boss as well, as he knows full well that an experienced state auditor would easily be able to determine that Boss was manipulating the books to divert blame, a felony in every state.)
Swapped Roles: The women of Hazzard filling in county offices and other prominent positions in Hazzard County, which Boss tries to take advantage of to pull of his next scheme to defeat the Dukes.
Unwitting Pawn: The two men who rob the bank (in order to hide Boss's embezzlement) are peeved to find out that there isn't actual money there, with it being shown that Boss set them up. Unlike most examples in thee show, they decide to get out of town rather than stick around for revenge.
