Two stars. Rated PG-13 94 minutes. If there is a single shot in “Masterminds” that represents the intellectually and aesthetically untaxing comic spirit of this blithely lowbrow farce, it is the one that follows an ill-advised visit to a Mexican taco truck by the film’s cartoonish antihero, an inept thief on the lam played by Zach Galifianakis. Loosely based on an actual 1997 heist of $17 million by an armored-car company employee, the film features the actor hiding beneath a wig that, in combination with his signature beard, makes him look “like Kenny Rogers and Kenny Loggins had a love child, and then Kenny G, he just showed up and started playing a flute and messed this boy up,” as co-star Leslie Jones’s character puts it.