"We have issued an arrest warrant against Ghosh and her (former) security personnel Sujit Mondal. She will be arrested wherever spotted," the officer told PTI.
The arrest warrant against Ghosh was issued after the former IPS officer failed to appear before the investigating officer or furnish any reply, another source in the CID said.
The agency has already started search operations to track the former West Midnapore SP, who has been on the run for the last couple of weeks, he said.
Pal was the officer-in-charge of Ghatal police station while De was the circle inspector.
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The CID had last week raided residences of Ghosh and the two police officers in connection with the case.
Gold jewellery, documents and a large sum of cash were seized from the residences of Ghosh.
The raid was carried out following a court order, after a person complained that some police personnel had forcefully taken money from him last year.