(a) A person is guilty of theft if he unlawfully takes or obtains or exercises unlawful control over, movable property of another with intent to deprive him thereof. (b) A person is guilty of theft if he unlawfully transfers immovable property of another or any interest therein with intent to deprive him thereof. SOURCE: G.P.C. §§ 74a, 484, 496, 496a, 499a, 503-510, 545, 653a; See also § 356 (Attempt; 384b); M.P.C. § 223.2; *Cal. § 2902 (T.D.3 1969); Cal. § 1002 (1971); Mass. ch. 266 § 17; N.J. 2C:20-3. CROSS-REFERENCES: § 13.60 - Attempt; § 43.10, Comment. COMMENT: § 43.30 deals with the former offenses of larceny embezzlement and fraudulent conversion. The concept of Aunlawful control@ in the case of movable property marks the distinction between attempt and the completed crime and provides a flexible standard for the wide variety of takings constituting theft. The distinction between an attempt and the completed crime is not crucial since the identical range of penalties are provided for attempt by § 13.60. In the case of immovable property, unauthorized occupation of land is not made, but the transfer of an interest by a trustee or other persons is theft if the transfer deprives the real owner of the property, or an interest (such as creating an encumbrance) in ways that are beyond effective relief by civil remedies.