Code of Alabama
Article 1 - Theft and Related Offenses.
Section 13A-8-2.1 - Aggravated Theft by Deception.

(a) A person commits the crime of aggravated theft by deception if he or she does any of the following:
(1) He or she commits a theft of foreign or domestic funds, cash, or cash equivalent, that includes, but is not limited to, stocks, bonds, investments, or retirement accounts, that exceeds two hundred thousand dollars ($200,000) in value, if obtained by deception.
(2) He or she commits a theft of public funds or revenue of any state, county, or municipal government agency or department, or any governmental or political subdivision that exceeds one hundred thousand dollars ($100,000) in value, if obtained by deception.
(b) The limitations period for any prosecution under this section does not commence or begin to accrue until the discovery of the facts constituting the deception, after which the prosecution shall be commenced within six years.
(c) Aggravated theft by deception is a felony with a range of punishment of five to 30 years' imprisonment and a fine of up to sixty thousand dollars ($60,000) per violation.
(d) Notwithstanding any other law, the maximum probation period shall not exceed 10 years unless otherwise authorized by law.
(e) A conviction for aggravated theft by deception shall be treated as a Class A or Class B felony for purposes of Section 15-18-8.
(f) A person may be charged with attempt, criminal solicitation, or criminal conspiracy to commit aggravated theft by deception if he or she engages in the conduct defined in Sections 13A-4-1, 13A-4-2, or 13A-4-3. A violation shall be punished the same as if the crime was completed pursuant to this section.

Structure Code of Alabama