Offences Against Property
Dishonestly misappropriating or converting movable property to one's own use is punished with 6 months to 2 years' imprisonment plus fine. A finder of unpossessed property who later dishonestly appropriates it (when they know or could discover the true owner, or before allowing reasonable time to claim it) commits this offence - not merely picking it up in good faith.
This differs from theft because there's no initial "taking from someone's possession" - it covers property that comes into your hands honestly or by chance (like something you find), which you THEN dishonestly decide to keep rather than return.
Finding a lost wallet with identifiable owner details inside, but deciding to simply keep the money rather than trying to return it, is criminal misappropriation under this section - distinct from theft since you didn't take it from anyone's possession.