What is conversion?

IC 35-43-4-3
Conversion
    
Sec. 3. (a) A person who knowingly or intentionally exerts unauthorized control over property of another person commits criminal conversion, a Class A misdemeanor.
    (b) The offense under subsection (a) is a Class D felony if committed by a person who exerts unauthorized control over the motor vehicle of another person with the intent to use the motor vehicle to assist the person in the commission of a crime.
    (c) The offense under subsection (a) is a Class C felony if:
        (1) committed by a person who exerts unauthorized control over the motor vehicle of another person; and
        (2) the person uses the motor vehicle to assist the person in the commission of a felony.