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26.30.070 Theft of lost or mislaid property.
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(1) A person commits the offense of theft by obtaining control over lost or mislaid property when the person:

(a) Knows or learns the identity of the owner or knows, is aware, or learns of a reasonable method of identifying the owner; or

(b) Fails to take reasonable measures to restore the property to the owner; and

(c) Has the purpose of depriving the owner permanently of the use or benefit of the property.

(2) Theft of lost or mislaid property is a Class B offense.