(1) A person commits theft of property lost, mislaid, or delivered by mistake if the person: Comes into control of property of another person;
(2) Retains or disposes of the property when the person knows the property to have been lost, mislaid, or delivered under a mistake as to the identity of the recipient or as to the nature or amount of the property; and
(3) With the purpose of depriving any person having an interest in the property, the person fails to take a reasonable measure to restore the property to a person entitled to it.
(4) Theft of property lost, mislaid, or delivered by mistake is a: Class D felony if the value of the property is one thousand dollars ($1,000) or more;
(5) Class B misdemeanor if: The value of the property is less than one thousand dollars ($1,000) but more than five hundred dollars ($500); or
(6) The property is a: Credit card or credit card account number; or
(7) Debit card or debit card account number; or
(8) Class C misdemeanor if otherwise committed.