OPINION
{1} Dеfendant appeals his convictions for two counts of receiving stolen property (retention). We issued a notice proposing to affirm, and Defendant filed a memorandum in opposition. Although this case is assigned to our summary calendar, we are issuing a formal opinion to clarify that the Supreme Court decision in State v. Alvarеz-Lopez,
{2} Defendant argues that the evidence was insufficient to support his conviсtions and that his convictions for two counts of receiving stolen property violate the prohibition against double jeopardy. Our notice proposed to affirm both issues. In his memorandum in opposition, Defendant affirmatively addresses only the double jeopardy issue, and he makes no reference to his sufficiency issue other thаn stating that he continues to rely on arguments in prior submissions. It would unduly lengthen this opinion to repeat the analysis contained in our notice, and we therefore rely on it and hold that sufficient evidence supports Defendant’s convictions. See State v. Mondragon,
{3} We next turn to Defendant’s argument that his convictions for two counts of receiving stоlen property violate the prohibition against double jeopardy. Defendant’s conviction for receiving stolen property in Count I is based on findings that Defendant kept stolen firearms, with a value of less than $2,500, that he knew or believed to be stolen. See NMSA 1978, § 30-16-11(1) (1987). Defendant’s conviction for receiving stolen property in Count II is based on findings that he kept stolen DVDs, camera equipment, and gym bags, with a market value over $250, but not more than $2500, that he knew or believed to be stolen. See § 30-16-ll(F). The property at issue was stolen from the same victim at the same place and time, and it was acquired and simultaneously possessed by Defendant at the same time. Each of Defendant’s cоnvictions is a fourth degree felony.
{4} The Double Jeopardy Clause, enforced against the States by the Fourteenth Amendment, provides that no person will be “twice put in jeopardy” for the same crime. U.S. Const, amend. V; see also Illinois v. Vitale,
{5} For unit of prosecution cases, “[t]he relevant inquiry ... is whether the legislature intended punishment for the entire course of conduct or for each discrete act.” Swafford,
{6} In accordance with the foregoing two-step analysis, we examine Sectiоn 30-16-11 (1987), the statute applicable to Defendant’s convictions based on conduct occurring in 2005. Relevant to our analysis are the following subsections of Section 30-16-11:
D. Whoever commits receiving stolen property when the value of the property is one hundred dollars ($100) or less is guilty of a petty misdemeanor.
E. Whoever commits receiving stolen property when the value of the property is over one hundred dollars ($100) but not more than two hundred fifty dollars ($250) is guilty of a misdemeanor.
F. Whoever commits receiving stolen property when the value of the property is over two hundred fifty dollars ($250) but not more than two thousand five hundred dollars ($2,500) is guilty of a fourth degree felony.
G. Whoever commits rеceiving stolen property when the value of the property is over two thousand five hundred dollars ($2,500) but not more than twenty thousand dollars ($20,000) is guilty of a third degree felony.
H. Whoever commits receiving stolen property when the value of the property exceeds twenty thousand dollars ($20,000) is guilty of a second degree felony.
I. Whoever commits rеceiving stolen property when the property is a firearm is guilty of a fourth degree felony, when its value is less than two thousand five hundred dollars ($2,500).
{7} As evident from examining subsections (D)-(I), two identifiable categories based on the nature of the stolen property are evident: stolen property when the property is generic property (with grаduations of punishment based on monetary value) and stolen property when the property is a firearm with a value of less than $2,500. In this regard, the receiving stolen property statute is comparable to the larceny statute, NMSA1978, § 30-16-1 (2006), which also sets the level of punishment based generally on value and, in specific instances, on the nature of the items at issue. Like the receiving stolen property statute, the larceny statute explicitly provides for separate categories of property for larceny of generic property and for larceny of a firearm, as well as for an additional category of property — larceny of livestock.
{8} Defendant relies on the holding in Smith,
{9} The Alvarez-Lopez defendant was сonvicted for one count of larceny over $250 (of a VCR and shoes) and for one count of larceny of a firearm under $2,500, based on evidence that he took the foregoing items from the victim’s hallway at the same time.
{10} In Alvarez-Lopez, the Court emphasized that the single-larceny doctrine “is a canon of construction used when the Legislature’s intent regarding multiple punishments is ambiguous.”
{11} We see no compelling reason to not extend the Alvarez-Lopez holding to the present case. Although the statute at issue is the receiving stolen property statute rather than the larceny statute addressed in Alvarez-Lopez, we do not consider this to be a significant distinction. Rather, we consider the larceny and rеceiving stolen property statutes to be structurally similar in that they both define the unit of prosecution in terms of the nature of the property and refer specifically to firearms as an identifiable category separate from the category of generic property.
{12} Defendant’s efforts to distinguish the receiving stolen property statute from the larceny statute are not persuasive. For example, Defendant argues that the differences in the respective titles of the statutes — “Section 30-16-11. Receiving stolen property; penalties ” (emphasis added), as compared to “Section 30-16-1. Larceny” — provide a reason to not apply the Alvarez-Lopez holding to the present case. We disagree, as the relevant inquiry is whether the receiving stolen property statute provides for separate units of prosecution, and it is immaterial whether the statute’s title references the fact that the offenses therein have penalties.
{13} Moreover, it is unclear from wherе the word “penalties” in this title came. See Miller v. Doe,
{14} Defendant further argues that separate punishments would have been merited only if the receiving stolen property statute expressly provided that the generic and firearm offenses were separate. As authоrity, Defendant refers to the 2005 embezzlement statute provision, which provides that “each separate incident of embezzlement or conversion constitutes a separate and distinct offense.” In response, we refer to Alvarez-Lopez,
{15} Nor do we agree with Defendant’s position that the result in the present ease should be dictated by a statement in State v. Boergadine,
{16} Defendant also argues that the policy reasons of protecting public safety, referred to in Alvarez-Lopez as further justification to recognizе larceny of firearms as a distinct category of larceny,
{17} Moreover, because the receiving stolen property statute’s unit of prosecution is clearly defined, it is not necessary that we even consider policy justifications. See Boergadine,
{18} We lastly note that Smith was decided prior to Swafford,
{19} We affirm the judgment and sentence.
{20} IT IS SO ORDERED.
