(1) In especially serious cases of theft the penalty shall be imprisonment from three months to ten years. An especially serious case typically occurs if the offender
1. for the purpose of the commission of the offence breaks into or enters a building, official or business premises or another enclosed space or intrudes by using a false key or other tool not typically used for gaining access or hides in the room;
2. steals property which is especially protected by a sealed container or other protective equipment;
3. steals on a commercial basis;
4. steals property which is dedicated to religious worship or used for religious veneration from a church or other building or space used for the practice of religion;
5. steals property of significance for science, art or history or for technical development which is located in a generally accessible collection or is publicly exhibited;
6. steals by exploiting the helplessness of another person, an accident or a common danger; or
7. steals a firearm for the acquisition of which a licence is required under the Weapons Act, a machine gun, a submachine gun, a fully or semi-automatic rifle or a military weapon containing an explosive within the meaning of the Weapons of War (Control) Act or an explosive.
(2) In cases under subsection (1) 2nd sentence Nos 1 to 6 above an especially serious case shall be excluded if the property is of minor value.