The ruling on lost sheep for the one who finds them

Question:
The other question says: I found a small sheep and then raised it. In the first year, I did not announce it, and then it stayed with me. What is obligatory for me?

Answer:
He must announce it.
Q: In the second year?
A: Yes.
Q: If the sheep dies while it is with me?
A: Then there is no need for him to announce it.
Q: Does he not have to pay its price?
A: No, as long as he did not transgress against it, he does not have to pay for it.