A person commits theft who obtains control over lost or mislaid property not exceeding one hundred fifty dollars ($150.00) in value when he or she:
A. Knows or learns the identity of the owner or knows, or is aware of, or learns of a reasonable method of identifying the owner, and
B. Fails to take reasonable measures to restore such property to the owner, and
C. Intends to deprive the owner permanently of the use or benefit of such property. (Ord. 94-O-18, 8-19-1994; 1996 Code)