Check the special offence before treating the allegation as ordinary theft.
Where a low-value item was taken because of hardship, thoughtlessness or a desire for the item, section 141 StGB may apply as a special offence. Its penalty is substantially lower than the penalty for theft under section 127 StGB.
The precise value, the reason for the act and the sequence of events remain decisive. Keep the complaint, summons and documents relating to the item. The classification should be checked against the file before any statement is made.