1. A. A person who is subject to the penalties of this subsection shall be guilty of a Class D1 felony offense and fined not more than One Thousand Dollars ($1,000.00), or imprisoned as provided for in subsections B through F of Section 20N of this title, or both fined and imprisoned.
2. B. A person who is subject to the penalties of this subsection shall be guilty of a Class D1 felony offense and shall be punished by imprisonment as provided for in subsections B through F of Section 20N of this title.
3. C. A person subject to the penalties of this subsection who received goods or services or any other item which has a value of One Thousand Dollars ($1,000.00) or more shall be guilty of a Class D3 felony offense and fined not more than Three Thousand Dollars ($3,000.00), or imprisoned as provided for in subsections B through F of Section 20P of this title, or both fined and imprisoned. If the value is less than One Thousand Dollars ($1,000.00), the person shall be guilty of a misdemeanor and fined not more than One Thousand Dollars ($1,000.00), imprisoned in the county jail for not more than one (1) year, or both fined and imprisoned. For purposes of this subsection, a series of offenses may be aggregated into one offense when they are the result of the formulation of a plan or scheme or the setting up of a mechanism which, when put into operation, results in the taking or diversion of money or property on a recurring basis. When all acts result from a continuing course of conduct, they may be aggregated into one crime. Acts forming an integral part of the first taking which facilitate subsequent takings, or acts taken in preparation of several takings which facilitate subsequent takings, are relevant to determine the intent of the party to commit a continuing crime.

Laws 1970, SB 587, c. 258, § 13; Amended by Laws 1971, SB 318, c. 307, § 7, emerg. eff. June 19, 1971; Amended by Laws 1997, HB 1213, c. 133, § 375 (effective date amended to July 1, 1999, by Laws 1998, 1st Extr. Sess., HB 1002, c. 2, §§ 23-26, emerg. eff. June 19, 1998) (superseded document available); Amended by Laws 1999, 1st Extr. Sess., HB 1009, c. 5, § 267, emerg. eff. July 1, 1999 (superseded document available); Amended by Laws 2016, HB 2751, c. 221, § 10, eff. November 1, 2016 (superseded document available); Amended by Laws 2025, HB 2104, c. 486, § 427, eff. January 1, 2026 (superseded document available).