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And that CNET article that was referenced ...

Lost iPhone prototype spurs police probe

April 23, 2010 12:11 PM PDT
by Greg Sandoval and Declan McCullagh
Silicon Valley police are investigating what appears to be a lost Apple iPhone prototype purchased by a gadget blog, a transaction that may have violated criminal laws, a law enforcement official told CNET on Friday.
Apple has spoken to local police about the incident and the investigation is believed to be headed by a computer crime task force led by the Santa Clara County district attorney's office, the source said. Apple's Cupertino headquarters is in Santa Clara County, about 40 miles south of San Francisco.b
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The purpose of an investigation is to determine whether sufficient evidence exists to file criminal charges. Spokesmen for Santa Clara County and San Mateo County--home to the Redwood City bar--declined to comment.
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Under a California law dating back to 1872, any person who finds lost property and knows who the owner is likely to be but "appropriates such property to his own use" is guilty of theft. If the value of the property exceeds $400, more serious charges of grand theft can be filed. In addition, a second state law says that any person who knowingly receives property that has been obtained illegally can be imprisoned for up to one year.

[ ... more at the link ... ]

The California law ...

CAL. PEN. CODE § 485 : California Code - Section 485
One who finds lost property under circumstances which give him knowledge of or means of inquiry as to the true owner, and who appropriates such property to his own use, or to the use of another person not entitled thereto, without first making reasonable and just efforts to find the owner and to restore the property to him, is guilty of theft.

One who finds lost property under circumstances which give him knowledge of or means of inquiry as to the true owner, and who appropriates such property to his own use, or to the use of another person not entitled thereto, without first making reasonable and just efforts to find the owner and to restore the property to him, is guilty of theft.

And therein lies the problem: the person who originally found the phone claims that he attempted to return the phone to Apple by calling the tech support line, and was given a "ticket number" for his trouble. They never returned his call.

If he still has that ticket number, he has proof that he tried to return the phone.