Former employee not returning issued equipment

Not sure if I'm in the right forum but I need your help.

We have a case of a former employee who did not return their issued tablet at the end of their contract. Before the tablet was issued, she had signed a waiver stating that the tablet belongs to the company and any damages to it must be reported to the company so that we can repair it.

So this employee's contract ended and we text her to surrender all equipment issued to her for her clearance. She texts back that the tablet was being repaired. This back and forth continues until she stops replying altogether. We visited her last known address as a final solution and we've been told that she doesn't live there anymore.

What can we do in this situation? Please help.

Deduct the cost of item from her final pay.