Theft of a legend drug

(1) A person is guilty of theft of a legend drug when he unlawfully takes or exercises control over a legend drug that is not a controlled substance, belonging to another person, with the intent to deprive him thereof. (2) Theft of a legend drug is: (a) For a first offense a Class D felony, if the legend drug has a value of three hundred dollars ($300) or less; or (b) For a second or subsequent offense, or a value of greater than three hundred dollars ($300), a Class C felony.