(1) A person commits theft of property if he or she knowingly: Takes or exercises unauthorized control over or makes an unauthorized transfer of an interest in the property of another person with the purpose of depriving the owner of the property; or
(2) Obtains the property of another person by deception or by threat with the purpose of depriving the owner of the property.
(3) Theft of property is a: Class B felony if: The value of the property is twenty-five thousand dollars ($25,000) or more;
(4) The property is obtained by the threat of serious physical injury to any person or destruction of the occupiable structure of another person;
(5) The property is obtained by threat and the actor stands in a confidential or fiduciary relationship to the person threatened; or
(6) The property is: Anhydrous ammonia in any form;
(7) A product containing any percentage of anhydrous ammonia in any form;
(8) Utility property and the value of the property is five hundred dollars ($500) or more; or
(9) Oil and gas equipment, the value of the property is less than twenty-five thousand dollars ($25,000) but more than five thousand dollars ($5,000), and the person: Caused more than two hundred fifty dollars ($250) in incidental damage to the owner of the oil and gas equipment during the commission of the offense; or
(10) Transported the oil and gas equipment across state lines to sell or dispose of the oil and gas equipment;
(11) Class C felony if: The value of the property is less than twenty-five thousand dollars ($25,000) but more than five thousand dollars ($5,000);
(12) The property is obtained by threat;
(13) The property is a firearm valued at two thousand five hundred dollars ($2,500) or more;
(14) The property is building material obtained from a permitted construction site and the value of the building material is five hundred dollars ($500) or more;
(15) The value of the property is five hundred dollars ($500) or more and the theft occurred in an area declared to be under a state of emergency pursuant to proclamation by the President of the United States, the Governor, or the executive officer of a city or county; or
(16) The property is oil and gas equipment, the value of the property is five thousand dollars ($5,000) or less but more than one thousand dollars ($1,000), and the person: Caused more than two hundred fifty dollars ($250) in incidental damage to the owner of the oil and gas equipment during the commission of the offense; or
(17) Transported the oil and gas equipment across state lines to sell or dispose of the oil and gas equipment;
(18) Class D felony if: The value of the property is five thousand dollars ($5,000) or less but more than one thousand dollars ($1,000);
(19) The property is a firearm valued at less than two thousand five hundred dollars ($2,500);
(20) The property is a: Credit card or credit card account number; or
(21) Debit card or debit card account number;
(22) The value of the property is at least one hundred dollars ($100) or more but less than five hundred dollars ($500) and the theft occurred in an area declared to be under a state of emergency pursuant to proclamation by the President of the United States, the Governor, or the executive officer of a city or county;
(23) The property is livestock and the value of the livestock is in excess of two hundred dollars ($200);
(24) The property is an electric power line, gas line, water line, wire or fiber insulator, electric motor, or other similar apparatus connected to a farm shop, on-farm grain drying and storage complex, heating and cooling system, environmental control system, animal production facility, irrigation system, or dwelling;
(25) The property is a decorative or memorial item from a cemetery, graveyard, or a person's grave site and the offense is the actor's second or subsequent offense of theft of a decorative or memorial item from a cemetery, graveyard, or a person's grave site under this section; or
(26) The property is oil and gas equipment, the value of the property is one thousand dollars ($1,000) or less, and the person: Caused more than two hundred fifty dollars ($250) in incidental damage to the owner of the oil and gas equipment during the commission of the offense; or
(27) Transported the oil and gas equipment across state lines to sell or dispose of the oil and gas equipment; or
(28) Class A misdemeanor if: The value of the property is one thousand dollars ($1,000) or less;
(29) The property has inherent, subjective, or idiosyncratic value to its owner or possessor even if the property has no market value or replacement cost; or
(30) The property is a decorative or memorial item from a cemetery, graveyard, or a person's grave site.
(31) Upon the proclamation of a state of emergency by the President of the United States or the Governor or upon the declaration of a local emergency by the executive officer of any city or county and for a period of thirty (30) days following that declaration, the penalty for theft of property is enhanced if the property is: A generator intended for use by: A public facility;
(32) A nursing home or hospital;
(33) An airport;
(34) A public safety device;
(35) A communication tower or facility;
(36) A public utility;
(37) A water system or sewer system;
(38) A public safety agency; or
(39) Any other facility or use providing a vital service; or
(40) Any other equipment used in the transmission of electric power or telephone service.
(41) As used in this subsection: “Public safety agency” means an agency of the State of Arkansas or a functional division of a political subdivision that provides: Firefighting and rescue;
(42) Natural or human-caused disaster or major emergency response;
(43) Law enforcement; or
(44) Ambulance or emergency medical services; and
(45) “Public safety device” includes, but is not limited to, a traffic signaling device or a railroad crossing device.
(46) The penalty is enhanced as follows: The fine for the offense shall be at least five thousand dollars ($5,000) and not more than fifty thousand dollars ($50,000).
(47) The fine is mandatory; and
(48) The offense is a Class D felony if it would have been a Class A misdemeanor.