Section 16-8-6. Theft of lost or mislaid property  

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  •    A person commits the offense of theft of lost or mislaid property when he comes into control of property that he knows or learns to have been lost or mislaid and appropriates the property to his own use without first taking reasonable measures to restore the property to the owner.
Code 1933, § 26-1805, enacted by Ga. L. 1968, p. 1249, § 1.