DOLA, even more clearly stated:
Quote:
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One who finds lost property under circumstances which give him knowledge of or means of inquiry as to the true owner, and who appropriates such property to his own use, or to the use of another person not entitled thereto, without first making reasonable and just efforts to find the owner and to restore the property to him, is guilty of theft.
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CAL. PEN. CODE ยง 485 : California Code - Section 485