A person who obtains control over lost or mislaid property commits theft 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;
(B) Fails to take reasonable measures to restore the property to the owner; and/or
(C) Intends to deprive the owner permanently of the use or benefit of the property.
(Prior Code, § 47-6.12) Penalty, see § 134.99