“If a man steals an ox or a sheep, and kills it or sells it, he shall repay five oxen for an ox, and four sheep for a sheep. (Exodus 22:1, ESV)
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From a Biblical standpoint, I would say that, even if an act of vandalism would not involve actual theft of a piece of property, it would still fall under the same prohibitions and penalties associated with theft in the Law (such as in Exodus 20:15 and (as cited in the question) Exodus 22:1), due to the decrease in the value of the item resulting from the vandalism, and the costs incurred in returning the item to its previous condition (whether that would involve repair or total replacement).
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