2013, No. 10 Crimes 77 (b) to deal with the property, or any proceeds arising from the property, in accordance with the requirements of any other person. (2) A person to whom subsection (1) applies commits theft who fails to account to the other person as so required or deals with the property, or any proceeds of the property, otherwise than in accordance with those requirements. (3) This section applies whether or not the person was required to deliver over the identical property received or in the person’s possession or control. (4) For the purposes of subsection (1), it is a question of law whether the circumstances required any person to account or to act in accordance with any requirements. 163. Theft of animals - A person commits theft if he or she kills any animal that is the property of any other person with intent to steal the carcass, skin, or plumage, or any other part, of the animal. 164. Theft by spouse or partner - A person may be convicted of theft of another person’s property even though those persons were married to each other at the time of the theft. 165. Punishment of theft - A person who is convicted of theft is liable as follows: (a) in the case of a theft by person in special relationship under section 162, to imprisonment for a term not exceeding 10 years; or (b) if the value of the property stolen exceeds $1,000, to imprisonment for a term not exceeding seven (7) years; or (c) if the value of the property stolen exceeds $500 but does not exceed $1,000, to imprisonment for a term not exceeding two (2) years; or (d) if the value of the property stolen does not exceed $500, to imprisonment for a term not exceeding one (1) year; or