I take it you are joking? Rules are for the obedience of fools and the guidance of wise men. No manager worth his salt would sack an employee for such an offence - they would receive a formal warning - unless there was an ulterior motive (along the lines of imprisoning Al Capone for tax offences which could be proven rather than for murder and extortion which could not).
Hope he wasn't.
Someone taking a 99p item today feels they can get away with it, at what point it time does it stop ? £99 or £999.