Section 971.36 - Theft; pleading and evidence; subsequent prosecutions(1) In any criminal pleading for theft, it is sufficient to charge that the defendant did steal the property (describing it) of the owner (naming the owner) of the value of (stating the value in money).(2) Any criminal pleading for theft may contain a count for receiving the same property and the jury may find all or any of the persons charged guilty of either of the crimes.(3) In any case of theft involving more than one theft, all thefts may be prosecuted as a single crime if one of the following applies:(a) The property belonged to the same owner and the thefts were committed pursuant to a single intent and design or in execution of a single deceptive scheme.(b) The property belonged to the same owner and was stolen by a person in possession of it.(c) The property belonged to more than one owner and was stolen from the same place pursuant to a single intent and design.(d) If the property is mail, as defined in s. 943.204(1) (d), the property was stolen from one or more owners during a course of conduct, as defined in s. 947.013(1) (a).(4) In any case of theft involving more than one theft but prosecuted as a single crime, it is sufficient to allege generally a theft of property to a certain value committed between certain dates, without specifying any particulars. On the trial, evidence may be given of any such theft committed on or between the dates alleged; and it is sufficient to maintain the charge and is not a variance if it is proved that any property was stolen during such period. But an acquittal or conviction in any such case does not bar a subsequent prosecution for any acts of theft on which no evidence was received at the trial of the original charge. In case of a conviction on the original charge on a plea of guilty or no contest, the district attorney may, at any time before sentence, file a bill of particulars or other written statement specifying what particular acts of theft are included in the charge and in that event conviction does not bar a subsequent prosecution for any other acts of theft.Amended by Acts 2019 ch, 144,s 5, eff. 3/5/2020.Amended by Acts 2019 ch, 144,s 4, eff. 3/5/2020.Amended by Acts 2019 ch, 144,s 3, eff. 3/5/2020.Amended by Acts 2019 ch, 144,s 2, eff. 3/5/2020. The legislature in sub. (3) (a) has explicitly provided prosecutors with discretion to charge multiple thefts as a single crime when the property belonged to the same owner and the thefts were committed pursuant to a single intent and design or in execution of a single deceptive scheme. State v. Jacobsen, 2014 WI App 13, 352 Wis. 2d 409, 842 N.W.2d 365, 13-0830. Subs. (3) (a) and (4) allow for aggregation of the value of property alleged stolen where multiple acts of theft are prosecuted as one count. Reading s. 943.20(1) (a) and subs. (3) (a) and (4) together, multiple acts of theft occurring over a period of time may, in certain circumstances, constitute one continuous offense that is not complete until the last act is completed. State v. Elverman, 2015 WI App 91, 367 Wis. 2d 126, 876 N.W.2d 511, 14-0354. "Theft" under this section includes retail theft under s. 943.50. State v. Lopez, 2019 WI 101, 389 Wis. 2d 156, 936 N.W.2d 125, 17-0913.