(a) A person commits the crime of theft in the first degree if the person commits theft as defined in AS 11.46.100 and the value of the property or services is $25,000 or more.
(b) Theft in the first degree is a class B felony.
AS 11.46.120, under Offenses Against Property..
AS 11.46.120
(a) A person commits the crime of theft in the first degree if the person commits theft as defined in AS 11.46.100 and the value of the property or services is $25,000 or more.
(b) Theft in the first degree is a class B felony.