2011 Utah Code
Title 76 Utah Criminal Code
Chapter 6 Offenses Against Property
Section 407 Theft of lost, mislaid, or mistakenly delivered property.

76-6-407. Theft of lost, mislaid, or mistakenly delivered property.
A person commits theft when:
(1) He obtains property of another which he knows to have been lost or mislaid, or to have been delivered under a mistake as to the identity of the recipient or as to the nature or amount of the property, without taking reasonable measures to return it to the owner; and
(2) He has the purpose to deprive the owner of the property when he obtains the property or at any time prior to taking the measures designated in paragraph (1).