Finder in theft is not limited to actual finder but includes finder in law

Dear PAO,

My cousin found a bundle of money and showed it to me. We cannot ascertain the real owner of the money, so I convinced my cousin that we keep it and divide it equally between us. Two days have elapsed, and we already spent the money when we received information that our neighbor was the owner of the money found by my cousin. Eventually, rumors spread out that we had found the money; hence, a corresponding criminal case for theft was filed against us. Someone told me that my cousin may be held liable for theft but not me since I did not actually find the lost money. Will I be criminally liable for theft if I will establish that I am not the finder of said money?