Title 16, Chapter 8, Section 20
(a) A person commits the offense of livestock theft when he
unlawfully takes or, being in lawful possession thereof, unlawfully
appropriates any livestock of another with the intention of
depriving the owner of such livestock.
(b) For the purposes of this Code section, the term "livestock"
means horses, cattle, swine, sheep, ratites, goats, rabbits, and any
domestic animal produced as food for human consumption.
(c) Any person committing the offense of livestock theft commits a
felony and, upon conviction thereof, shall be punished by
imprisonment for not less than one nor more than ten years and by a
fine of $1,000.00; provided, however, that, if the fair market value
of the livestock taken or appropriated is $100.00 or less, the
person shall be guilty of a misdemeanor.
(d) For the purposes of this Code section, if any livestock is
killed or mutilated and a portion thereof taken, the value of the
whole animal while alive or his entire carcass, whichever is
greater, shall be considered for the purpose of distinguishing
between a misdemeanor offense and a felony offense.