Arkansas Code
Subchapter 1 - General Provisions
§ 5-36-105. Theft of property lost, mislaid, or delivered by mistake

(a) A person commits theft of property lost, mislaid, or delivered by mistake if the person:
(1) 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.

(b) Theft of property lost, mislaid, or delivered by mistake is a:
(1) Class D felony if the value of the property is one thousand dollars ($1,000) or more;
(2) Class B misdemeanor if:
(A) The value of the property is less than one thousand dollars ($1,000) but more than five hundred dollars ($500); or
(B) The property is a:
(i) Credit card or credit card account number; or
(ii) Debit card or debit card account number; or

(3) Class C misdemeanor if otherwise committed.