§ 132.04 THEFT OF LOST OR MISLAID PROPERTY.

   (A)   A person who obtains control over lost or mislaid property commits theft when he:

      (1)   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

      (2)   Fails to take reasonable measures to restore the property to the owner, and

      (3)   Intends to deprive the owner permanently of the use or benefit of the property.

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

(ILCS Ch. 720, Act 5, § 16-2) Penalty, see § 130.99