Pennsylvania Crimes Code
Section 3924. Theft of Property Lost, Mislaid or
Delivered by Mistake.
A person who comes into control of property of another
that he knows to have been lost, mislaid, or delivered
under a mistake as to the nature or amount of the property
or the identity of the recipient is guilty of theft if,
with intent to deprive the owner thereof, he fails to take
reasonable measures to restore the property to a person
entitled to have it.