Nebraska Revised Statutes

Neb. Rev. Stat. § 28-514 (2026)

Theft of property lost, mislaid, or delivered by mistake; penalty

✓ current as of July 2026
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(1) A person who comes into control of property of another that he or she 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 commits theft if, with intent to deprive the owner thereof, he or she fails to take reasonable measures to restore the property to a person entitled to have it.

(2) Any person convicted of violating subsection (1) of this section shall be punished by the penalty prescribed in the next lower classification below the value of the item lost, mislaid, or delivered under a mistake pursuant to section 28-518.

(3) Any person convicted of violating subsection (1) of this section when the value of the property is five hundred dollars or less shall be guilty of a Class III misdemeanor for the first conviction, a Class II misdemeanor for the second conviction, and a Class I misdemeanor for the third or subsequent conviction.

Notes of Decisions
Cited in 5 cases, 1984–2020 · leading case: State v. Beyer, 619 N.W.2d 213 (Neb. 2000).
State v. Beyer, 619 N.W.2d 213 (Neb. 2000). · cites it 18× “INTRODUCTION Debra Beyer was convicted in Dodge County Court of theft of lost or mislaid property under Neb. Rev. Stat. § 28-514 (Reissue 1995). Beyer appealed her conviction to the Dodge County District Court.”
State v. Beyer, 352 N.W.2d 168 (Neb. 1984). · cites it 28× “Beyer, appeals from a judgment entered by the district court for Hall County, Nebraska, affirming her conviction for theft of lost or mislaid property of a value less than $100, in violation of Neb.Rev.Stat. § 28-514 (Reissue 1979). She had earlier been convicted by the county…”
State Ex Rel. Nebraska State Bar Ass'n v. Cohen, 436 N.W.2d 202 (Neb. 1989). · cites it 6× “On February 23, Guenzel called the respondent and, among other things, discussed Neb.Rev.Stat. § 28-514 (Reissue 1985) with the respondent.”
State Nebraska State Bar Ass'n v. Cohen, 436 N.W.2d 202 (Neb. 1989). · cites it 6× “On February 23, Guenzel called the respondent and, among other things, discussed Neb. Rev. Stat. § 28-514 (Reissue 1985) with the respondent.”
State v. Spiehs (Neb. Ct. App. 2020). · cites it 4× “BACKGROUND On October 2, 2018, Spiehs was charged with theft of lost or mislaid property pursuant to Neb. Rev. Stat. § 28-514 (Reissue 2016), a Class III misdemeanor.”
— Neb. Rev. Stat. § 28-514(1) — 1 case
State v. Spiehs (Neb. Ct. App. 2020). “BACKGROUND On October 2, 2018, Spiehs was charged with theft of lost or mislaid property pursuant to Neb. Rev. Stat. § 28-514 (Reissue 2016), a Class III misdemeanor.”
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