76 Crimes 2013, No. 10 (a) possession or control of the property; or (b) any interest in the property; or (c) the right to take possession or control of the property. (2) An owner of any property may be guilty of theft against another owner of that property. (3) Shellfish of all types are capable of being stolen when in oyster beds, marine farms, layings, and fisheries that are the property of any person and that are sufficiently marked out or shown as such property. (4) Electricity is property capable of being stolen; and a person commits theft who dishonestly takes, consumes or uses any electricity. 161. Theft or stealing-(1) Theft or stealing is the act of: (a) dishonestly taking any property with intent to deprive any owner permanently of that property or of any interest in that property; or (b) dishonestly, using or dealing with any property with intent to deprive any owner permanently of that property or of any interest in that property after obtaining possession of, or control over, the property in whatever manner. (2) An intent to deprive any owner permanently of property includes an intent to deal with property in such a manner that: (a) the property cannot be returned to any owner in the same condition; or (b) any owner is likely to be permanently deprived of the property or of any interest in the property. (3) For tangible property, theft is committed by a taking when the offender moves the property or causes it to be moved. 162. Theft by person in special relationship-(1) This section applies to any person who has received or is in possession of, or has control over, any property on terms or in circumstances that require the person: (a) to account to any other person for the property, or for any proceeds arising from the property; or