1. (a)

   1. (1) Retail theft that exceeds two thousand five hundred dollars ($2,500) in retail value constitutes retail theft in the first degree.
   2. (2) Retail theft of one or more items of retail merchandise during a 180-day period, the aggregate value of which is one thousand dollars ($1,000) or more constitutes retail theft in the first degree.
   3. (3) Theft of a firearm, rifle, or shotgun, regardless of its value, from a retail merchant constitutes retail theft in the first degree.
2. (b) Retail theft in the first degree is a Class B felony.

(Act 2023-531, §1.)