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How do you have to "go out of your way" to follow a law which says "don't take stuff you don't own"?

Read the cited law. It says you are obligated to report anything you find over $100 to the police. If a bartender finds a wallet with $150 in it, sticks it behind the bar and doesn't report it and the patron comes back alleging it had $200 in it he/she could get screwed. I'm sure you could come up with other examples. The point is that using a specific dollar amount is stupid. Give it some time and $100 will be a lot more like $50. Sure, the law can be changed if the relative value gets too low but there will never be any will to do it unless a real sob story comes along because people don't find property that the owner subsequently wants back all that often.

Bartender could simply leave it alone

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