Mistake; Defined. 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. SOURCE: G.P.C. § 45; See also §§ 355 (Attempt) and 545; M.P.C. § 223.5; *Cal. 2905 (T.D.3 1969); Cal. 1002(e) (1971); Mass. ch. 266, § 17(a)(4); N.J. § 2C:20-6. COMMENT: This provision, in addition to replacing Guam Penal § 45, reaches both lost and mislaid property, and requires actual knowledge that the property is lost or misplaced, and that the defendant has an intent to deprive the true owner. Thus, this Section would not impose theft penalties on the merely negligent finder. In addition, this Section reaches property delivered by mistake as to the nature or amount of the property -covering such situations as the defendant who has accepted a Ten Dollar ($10.00) bill in change, knowing that the person who gave it to him thought he was handing over a One Dollar ($1.00) bill. (See California Joint Legislative Committee for Revision of the Penal Code, Penal Code Revision Project No. 82, (tent. draft No. 3, July 1969).