714.3A  Aggravated theft.
  1.  A person commits aggravated theft when the person commits an assault as defined in section 708.1, subsection 1, that is punishable as a simple misdemeanor under section 708.2, subsection 6, after the person has removed or attempted to remove property not exceeding two hundred dollars in value which has not been purchased from a store or mercantile establishment, or has concealed such property of the store or mercantile establishment, either on the premises or outside the premises of the store or mercantile establishment.
  2.  a.  A person who commits aggravated theft is guilty of an aggravated misdemeanor.
  b.  A person who commits aggravated theft, and who has previously been convicted of an aggravated theft, robbery in the first degree in violation of section 711.2, robbery in the second degree in violation of section 711.3, or extortion in violation of section 711.4, is guilty of a class “D” felony.
  3.  In determining if a violation is a class “D” felony offense the following shall apply:
  a.  A deferred judgment entered pursuant to section 907.3 for a violation of any offense specified in subsection 2 shall be counted as a previous offense.
  b.  A conviction or the equivalent of a deferred judgment for a violation in any other states under statutes substantially corresponding to an offense specified in subsection 2 shall be counted as a previous offense. The courts shall judicially notice the statutes of other states which define offenses substantially equivalent to the offenses specified in this section and can therefore be considered corresponding statutes.
  4.  Aggravated theft is not an included offense of robbery in the first or second degree.
2010 Acts, ch 1125, §2