Indiana Code Title 35. Criminal Law and Procedure § 35-43-4-2
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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 firearm; or
(C) the person has a prior unrelated conviction for:
(i) theft under this section; or
(ii) criminal conversion under section 3 of this chapter; and
(2) a Level 5 felony if:
(A) the value of the property is at least fifty thousand dollars ($50,000); or
(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 key facility;
and the absence of the property creates a substantial risk of bodily injury to a person.
(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.
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