A. Theft is the misappropriation or taking of anything of value which belongs to another, either without the consent of the other to the misappropriation or taking, or by means of fraudulent conduct, practices, or representations. An intent to deprive the other permanently of whatever may be the subject of the misappropriation or taking is essential.B.(1) Whoever commits the crime of theft when the misappropriation or taking amounts to a value of twenty-five thousand dollars or more shall be imprisoned at hard labor for not more than twenty years, or may be fined not more than fifty thousand dollars, or both.(2) When the misappropriation or taking amounts to a value of five thousand dollars or more, but less than a value of twenty-five thousand dollars, the offender shall be imprisoned, with or without hard labor, for not more than ten years, or may be fined not more than ten thousand dollars, or both.(3) When the misappropriation or taking amounts to a value of one thousand dollars or more, but less than a value of five thousand dollars, the offender shall be imprisoned, with or without hard labor, for not more than five years, or may be fined not more than three thousand dollars, or both.(4) When the misappropriation or taking amounts to less than a value of one thousand dollars, the offender shall be imprisoned for not more than six months, or may be fined not more than one thousand dollars, or both. (a) If the offender in such cases has been convicted of theft two or more times previously, upon any subsequent conviction he shall be imprisoned, with or without hard labor, for not more than two years, or may be fined not more than two thousand dollars, or both.(b) If the offender in such cases commits the crime of theft of a package that has been delivered to an inhabited dwelling owned by another, he shall be imprisoned, with or without hard labor, for not more than two years, or may be fined not more than two thousand dollars, or both.C. If the offender commits an assault upon a store or merchant's employee who is acting in the course and scope of his employment duties, during the commission or attempted commission of theft, at least fifteen days of the sentence imposed under this Section shall be served without benefit of probation or suspension of sentence.D. When there has been a misappropriation or taking by a number of distinct acts of the offender, the aggregate of the amount of the misappropriations or taking shall determine the grade of the offense.E. In a prosecution under this Section where the property allegedly misappropriated or taken was held for sale by a merchant, an intent to permanently deprive the merchant of the property held for sale may be inferred when the defendant: (1) Intentionally conceals, on his person or otherwise, goods held for sale.(2) Alters or transfers any price marking reflecting the actual retail price of the goods.(3) Transfers goods from one container or package to another or places goods in any container, package, or wrapping in a manner to avoid detection.(4) Willfully causes the cash register or other sales recording device to reflect less than the actual retail price of the goods.(5) Removes any price marking with the intent to deceive the merchant as to the actual retail price of the goods. Acts 1990, No. 118, §1; Acts 1999, No. 338, §1; Acts 1999, No. 1251, §1; Acts 2001, No. 944, §4; Acts 2006, No. 82, §1; Acts 2010, No. 585, §1; Acts 2014, No. 255, §1; Acts 2017, No. 281, §1; Acts 2018, No. 303, §1.Amended by Acts 2024, No. 267,s. 1, eff. 8/1/2024.Added by Acts 2018, No. 303,s. 1, eff. 8/1/2018.Amended by Acts 2017, No. 281,s. 1, eff. 8/1/2017.Amended by Acts 2014, No. 255,s. 1, eff. 8/1/2014.Acts 1990, No. 118, §1; Acts 1999, No. 338, §1; Acts 1999, No. 1251, §1; Acts 2001, No. 944, §4; Acts 2006, No. 82, §1; Acts 2010, No. 585, §1.