| (3) |
| (a) | Except as provided by Subsection (3)(b), a violation of Subsections (2)(a) through (i) is a third degree felony. |
| (b) | A violation of Subsections (2)(a) through (i) is a second degree felony if:
| (i) | the value of the public money exceeds $5,000; |
| (ii) | the amount of the false account exceeds $5,000; |
| (iii) | the amount falsely entered exceeds $5,000; |
| (iv) | the amount that is the difference between the original amount and the fraudulently altered amount exceeds $5,000; or |
| (v) | the amount falsely erased, fraudulently concealed, destroyed, or falsified in the account exceeds $5,000. |
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| (c) | A violation of Subsection (2)(j) is:
| (i) | a class B misdemeanor if the cost to repair or replace the public property is less than $500; |
| (ii) | a class A misdemeanor if the cost to repair or replace the public property is $500 or more, but less than $1,500; |
| (iii) | a third degree felony if the cost to repair or replace the public property is $1,500 or more, but less than $5,000; or |
| (iv) | a second degree felony if the cost to repair or replace the public property is $5,000 or more. |
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| (d) | A violation of Subsection (2)(k), (m), (n), or (o) is:
| (i) | a class B misdemeanor if the value of the public property is less than $500; |
| (ii) | a class A misdemeanor if the value of the public property is $500 or more, but less than $1,500; |
| (iii) | a third degree felony if the value of the public property is $1,500 or more, but less than $5,000; or |
| (iv) | a second degree felony if the value of the public property is $5,000 or more. |
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| (e) | A violation of Subsection (2)(l) is:
| (i) | a class C misdemeanor if the value of the public property is less than $500; |
| (ii) | a class B misdemeanor if the value of the public property is $500 or more, but less than $1,500; |
| (iii) | a class A misdemeanor if the value of the public property is $1,500 or more, but less than $5,000; or |
| (iv) | a third degree felony if the value of the public property is $5,000 or more. |
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