Using the most recent version of LocalStack and the most recent version of the AWS CLI...

```
awslocal sqs create-queue --queue-name foo                                                                                                                                                                         
{                                                                                                                                                                                                                  
    "QueueUrl": "http://localhost:4566/000000000000/foo"
} 

awslocal sqs send-message --message-body hello --queue-url http://localhost/000000000000/foo                                                                                                                       
{                                                                                                                                                                                                                  
  "MD5OfMessageBody": "5d41402abc4b2a76b9719d911017c592", 
  "MessageId": "53be5840-770a-49e6-8e23-cfca3469c7ff" 
}
                                                                                                                                                                                                                                                                                                              
awslocal sqs receive-message --queue-url http://localhost/000000000000/foo
{
   "Messages": [                                                                                                                                                                                                  
        {                                                                                                                                                                                                          
            "MessageId": "53be5840-770a-49e6-8e23-cfca3469c7ff",                                                                                                                                                   
            "ReceiptHandle": "ZmE3NTAxZjItZTEzMS00ZDNjLWE0ODgtODUzNTU0ZjE4YzBjIGFybjphd3M6c3FzOnVzLWVhc3QtMTowMDAwMDAwMDAwMDA6Zm9vIDUzYmU1ODQwLTc3MGEtNDllNi04ZTIzLWNmY2EzNDY5YzdmZiAxNjk4OTUwNjM2LjQxODc3ODc=",   
            "MD5OfBody": "5d41402abc4b2a76b9719d911017c592",                                                                                                                                                       
            "Body": "hello"                                                                                                                                                                                        
        }                                                                                                                                                                                                          
    ]                                                                                                                                                                                                              
}                                                                                                                                                                                                                  

awslocal sqs change-message-visibility --visibility-timeout 10 --queue-url http://localhost:4566/000000000000/foo --receipt-handle ZmE3NTAxZjItZTEzMS00ZDNjLWE0ODgtODUzNTU0ZjE4YzBjIGFybjphd3M6c3FzOnVzLWVhc3QtMTo\wMDAwMDAwMDAwMDA6Zm9vIDUzYmU1ODQwLTc3MGEtNDllNi04ZTIzLWNmY2EzNDY5YzdmZiAxNjk4OTUwNjM2LjQxODc3ODc=                                                                                                                  
                                                                                                                                                                                                                   
An error occurred (AWS.SimpleQueueService.MessageNotInflight) when calling the ChangeMessageVisibility operation: Unknown 
```
dlq_arn = sqs_get_queue_arn(dlq_url)
        queue_url = sqs_create_queue(
            Name=f"test-queue-{short_uid()}.fifo",
            Attributes={
                "Fifo": "true",
                "ContentBasedDeduplication": "true",
                "VisibilityTimeout": "60",
                "RedrivePolicy": json.dumps({"deadLetterTargetArn": dlq_arn, "maxReceiveCount": 2}),
            },
        )
        response = aws_client.sqs.send_message(
            Url=queue_url, MessageBody="foobar", MessageGroupId="1"
        )
        message_id = response["MessageId"]
        # re
        aws_client.sqs.receive_message(Url=queue_url, WaitTimeSeconds=1, VisibilityTimeout=0)
        aws_client.sqs.receive_message(Url=queue_url, WaitTimeSeconds=1, VisibilityTimeout=0)
        # af
        aws_client.sqs.receive_message(Url=queue_url, WaitTimeSeconds=1, VisibilityTimeout=0)
        # ch
        response = aws_client.sqs.receive_message(Url=dlq_url, WaitTimeSeconds=10)
        assert (
            len(response["Messages"]) == 1
        ), f"invalid number of messages in DLQ response {response}"
        message = response["Messages"][0]
        assert message["MessageId"] == message_id
        assert message["Body"] == "foobar"
    @markers.aws.validated
    def test_dead_letter_queue_max_receive_count(self, sqs_create_queue, aws_client):
        queue_name = f"queue-{short_uid()}"