Me. Rev. Stat. tit. 33, § 1058

If the finder of lost money or goods of the value of $3 or more neglects to give notice to the town clerk and to cause the lost money or goods to be advertised as provided under section 1051, the finder forfeits to the owner the full value of the lost money or goods unless the finder delivers or accounts for the lost money or goods to the owner, in which case the finder must forfeit not more than $20, 1/2 to the town and 1/2 to the prosecutor.