According to the provisions of the relevant laws of our country, if the lost articles are found and refused to return, the serious circumstances may constitute a crime of embezzlement, and criminal responsibility will be investigated. According to relevant laws, Article 79 of the General Principles of the Civil Law of the People's Republic of China, buried objects and hidden objects with unknown owners shall belong to the state. The receiving unit shall commend or give material rewards to the units or individuals that have turned them over. Lost and found objects, drifting objects or stray breeding animals shall be returned to the owner, and the expenses incurred therefrom shall be reimbursed by the owner. Article 270 of the Criminal Law of the People's Republic of China [Crime of Embezzlement] Whoever unlawfully takes possession of another person's property in custody for himself, if the amount is relatively large and refuses to return it, shall be sentenced to fixed-term imprisonment of not more than two years, criminal detention or a fine; If the amount is huge or if there are other serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than two years but not more than five years and shall also be fined. Whoever unlawfully takes possession of a thing forgotten or buried by another person and refuses to hand it over in a relatively large amount shall be punished in accordance with the provisions of the preceding paragraph. The crime mentioned in this article shall be dealt with only upon complaint.