Section 1731. A. Larceny of merchandise held for sale in retail or wholesale establishments shall be punishable as follows:

1. For the first or second conviction, in the event the value of the goods, edible meat, or other corporeal property which has been taken is less than One Thousand Dollars ($1,000.00), the person shall be guilty of a misdemeanor punishable by imprisonment in the county jail for a term not exceeding thirty (30) days, and by a fine not less than Ten Dollars ($10.00) nor more than Five Hundred Dollars ($500.00); provided, for the first or second conviction, in the event more than one item of goods, edible meat, or other corporeal property has been taken, punishment shall be by imprisonment in the county jail for a term not to exceed thirty (30) days, and by a fine not less than Fifty Dollars ($50.00) nor more than Five Hundred Dollars ($500.00);

2. For a third or subsequent conviction, in the event the value of the goods, edible meat, or other corporeal property which has been taken is less than One Thousand Dollars ($1,000.00), the person shall be guilty of a misdemeanor and shall be punished by imprisonment in the county jail for a term not to exceed one (1) year, and by a fine not exceeding One Thousand Dollars ($1,000.00);

3. In the event the value of the goods, edible meat, or other corporeal property is One Thousand Dollars ($1,000.00) or more but less than Two Thousand Five Hundred Dollars ($2,500.00), the person shall be guilty of a felony and shall be punished by imprisonment in the custody of the Department of Corrections for a term not to exceed two (2) years, and by a fine not to exceed One Thousand Dollars ($1,000.00);

4. In the event the value of the goods, edible meat, or other corporeal property is Two Thousand Five Hundred Dollars ($2,500.00) or more but less than Fifteen Thousand Dollars ($15,000.00), the person shall be guilty of a felony and shall be punished by imprisonment in the custody of the Department of Corrections for a term not to exceed five (5) years, and by a fine not to exceed One Thousand Dollars ($1,000.00); or

5. In the event the value of the goods, edible meat, or other corporeal property is Fifteen Thousand Dollars ($15,000.00) or more, the person shall be guilty of a felony and shall be punished by imprisonment in the custody of the Department of Corrections for a term not to exceed eight (8) years, and by a fine not to exceed One Thousand Dollars ($ 1,000.00).

B. When three or more separate offenses under this section are committed within a ninety-day one-hundred-eighty-day period, the value of the goods, edible meat, or other corporeal property involved in each larceny offense may be aggregated to determine the total value for purposes of determining the appropriate punishment under this section.

C. In the event any person engages in conduct that is a violation of this section in concert with at least one other individual, such person shall be liable for the aggregate value of all items taken by all individuals. Such person may also be subject to the penalties set forth in Section 421 of this title, which shall be in addition to any other penalties provided for by law.

D. Any person convicted pursuant to the provisions of this section shall also be ordered to pay restitution to the victim as provided in Section 991f of Title 22 of the Oklahoma Statutes.