Section 165.73. Trademark counterfeiting in the first degree

A  person  is  guilty  of trademark counterfeiting in the first degree
  when, with the intent to deceive or defraud some other person,  or  with
  the  intent  to evade a lawful restriction on the sale, resale, offering
  for sale, or distribution of goods, he or she manufactures, distributes,
  sells, or offers for sale goods which bear a counterfeit  trademark,  or
  possesses  a  trademark  knowing it to be counterfeit for the purpose of
  affixing it to any goods, and the retail value of all such goods bearing
  counterfeit trademarks exceeds one hundred thousand dollars.
    Trademark counterfeiting in the first degree is a class C felony.