Sec. 2. (a) A person who knowingly or intentionally exerts unauthorized control over property of another person, with intent to deprive the other person of any part of its value or use, commits theft, a Class A misdemeanor. However, the offense is:
(1) a Level 6 felony if:
(A) the value of the property is at least seven hundred fifty dollars ($750) and less than fifty thousand dollars ($50,000);
(B) the property is a:
(i) motor vehicle (as defined in IC 9-13-2-105(a)); or
(ii) component part (as defined in IC 9-13-2-34) of a motor vehicle; or
(C) the person has a prior unrelated conviction for:
(i) theft under this section;
(ii) criminal conversion under section 3 of this chapter;
(iii) robbery under IC 35-42-5-1; or
(iv) burglary under IC 35-43-2-1;
(2) a Level 5 felony if:
(A) the value of the property is at least fifty thousand dollars ($50,000);
(B) the property that is the subject of the theft is a valuable metal (as defined in IC 25-37.5-1-1) and:
(i) relates to transportation safety;
(ii) relates to public safety; or
(iii) is taken from a hospital or other health care facility, telecommunications provider, public utility (as defined in IC 32-24-1-5.9(a)), or critical infrastructure facility;
and the absence of the property creates a substantial risk of bodily injury to a person; or
(C) the property is a:
(i) motor vehicle (as defined in IC 9-13-2-105(a)); or
(ii) component part (as defined in IC 9-13-2-34) of a motor vehicle; and
the person has a prior unrelated conviction for theft of a motor vehicle (as defined in IC 9-13-2-105(a)) or theft of a component part (as defined in IC 9-13-2-34); and
(3) a Level 5 felony if the property is a firearm.
(b) For purposes of this section, "the value of property" means:
(1) the fair market value of the property at the time and place the offense was committed; or
(2) if the fair market value of the property cannot be satisfactorily determined, the cost to replace the property within a reasonable time after the offense was committed.
A price tag or price marking on property displayed or offered for sale constitutes prima facie evidence of the value of the property.
(c) If the offense described in subsection (a) is committed by a public servant who exerted unauthorized control over public funds (as defined by IC 5-22-2-23) from the public servant's employer, the employer may be reimbursed in accordance with IC 2-3.5-4-11, IC 2-3.5-5-9, IC 5-10-5.5-19, IC 5-10.3-8-9, IC 5-10.4-5-14, IC 10-12-2-10, IC 33-38-6-19.5, IC 33-39-7-10.5, IC 36-8-6-14, IC 36-8-7-22, IC 36-8-7.5-19, or IC 36-8-8-17.