(a) Theft of property lost, mislaid or delivered by mistake is obtaining control of property of another by a person who: (1) Knows or learns the identity of the owner thereof; (2) fails to take reasonable measures to restore to the owner lost property, mislaid property or property delivered by a mistake; and (3) intends to permanently deprive the owner of the possession, use or benefit of the property. (b) Theft of property lost, mislaid or delivered by mistake of the value of: (1) $100,000 or more is a severity level 5, nonperson felony; (2) at least $25,000 but less than $100,000 is a severity level 7, nonperson felony; (3) at least $1,000 but less than $25,000 is a severity level 9, nonperson felony; and (4) less than $1,000 is a class A nonperson misdemeanor. (c) As used in this section, "property delivered by mistake" includes, but is not limited to, a mistake as to the: (1) Nature or amount of the property; or (2) identity of the recipient of the property.
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