The basis of the penalty in theft is:
(1) the value of the thing stolen, and in some cases,
(2) the value and also the nature of the property taken, or
(3) the circumstances or causes that impelled the culprit to
commit the crime.
If there is no evidence of the value of the property stolen,
the court should impose the minimum penalty corresponding
to theft involving the value of P5.00. The court may also
take judicial notice of its value in the proper cases.