1. Theft of a motor vehicle.
a. A person commits the crime of theft of a motor vehicle if the person unlawfully takes, or exercises unlawful control over, another person's motor vehicle with the purpose to deprive that person of the motor vehicle.
b. Theft of a motor vehicle constitutes a crime of the second degree if the value of the motor vehicle involved is $75,000 or more or if the theft involved more than one motor vehicle, otherwise it is a crime of the third degree.
c. The value of the motor vehicle involved in the theft shall be determined by the trier of fact. The amount shall include, but not be limited to, the amount of any State tax avoided, evaded, or otherwise unpaid, or improperly retained or disposed of. Amounts involved in thefts of motor vehicles committed pursuant to one scheme or course of conduct, whether from the same person or several persons, may be aggregated in determining the grade of the offense.