How is "theft by taking" defined under Georgia law?

Under Georgia law, "theft by taking" is defined as the unlawful taking of someone else's property with the intent to deprive the owner of that property. This definition emphasizes two key components: the act of taking, which involves physically removing or controlling the property, and the intent to deprive the owner, indicating that the thief has no intention of returning the property to its rightful owner. The clear focus on both the act and the intention is crucial for establishing theft by taking as a criminal offense.

The other options do not meet the legal definition as outlined in Georgia law. Unlawful borrowing without intent to return suggests some level of temporary placement, which does not capture the requisite intent to permanently deprive the owner. Similarly, the temporary use of property with the owner's consent is not theft at all, as consent negates any claim of unlawful action. Lastly, taking property during a declared emergency could involve various legal complexities but does not specifically define theft by taking under Georgia law. Therefore, option B accurately captures the essence of theft by taking in a legal context.