Which of the following is an example of shoplifting by substitution of prices?

The scenario described in option B, removing a price tag from one item and attaching it to another, is an example of shoplifting by substitution of prices. This form of theft involves manipulating the pricing of merchandise, essentially allowing the individual to purchase a more expensive item at a price associated with a less expensive item. This action is a deliberate attempt to deceive the retailer and constitutes theft because it represents an intent to gain a financial benefit without providing the legitimate payment for the goods.

In contrast, other options describe different types of theft or dishonest behavior. For instance, taking an item without paying simply refers to straightforward shoplifting, while using a false identity to obtain merchandise involves fraud rather than direct theft. Lastly, concealing an item under clothing while in a store does not specifically involve the manipulation of pricing but rather the act of hiding the merchandise, which forms another category of theft. Each of these scenarios illustrates different methods of stealing, but only the manipulation of price tags directly aligns with the concept of substitution of prices.