Found Apple Watch and want to return to Owner

Found Apple Watch and want to return to Owner

Hey I was snorkeling in Lake Tahoe last week and found somebody’s Apple Watch 5th generation. It was 15 feet down and prob there a couple days and it still works. I would like to find the owner but since it is asking for a passcode I couldn’t get very far with that. I then called Apple and they said they couldn’t help. What do you think I should do with it? If I can’t find the owner then can I somehow wipe it clean and use it?