P.R. Laws tit. 33, § 4821
Any person who commits the crime of larceny described in § 4820 of this title, if taking public property or funds, or goods whose value exceeds one thousand dollars ($1,000) or more shall commit a third degree felony.
If the value of the illegally taken good is less than one thousand dollars ($1,000), but more than five hundred dollars ($500), it shall entail a fourth degree felony.
It shall constitute an aggravating circumstance to be considered at the time of imposing a penalty for this offense and the offense under § 4820 of this title if the stolen goods are cattle, horses, pigs, rabbits, or sheep, including the offspring thereof, fruits or crops, poultry, fish, shrimp, bees, agricultural machinery and equipment located in a farm or in a production or breeding facility, any other machinery or farm equipment located in a private property, business, or agricultural facility, or any items, tools, and/or machine parts used for such purposes.
The court may also impose restitution.
History —June 18, 2004, No. 149, § 193; Mar. 31, 2011, No. 44, § 1.