§ 130.99. Captured or abandoned property. (a) All persons subject to
this code shall secure all public property taken from the enemy for the
service of the United States, and shall give notice and turn over to the
proper authority without delay all captured or abandoned property in
their possession, custody, or control.

(b) Any person subject to this code who--

(1) fails to carry out the duties prescribed in subdivision (a) of
this section; or

(2) buys, sells, trades, or in any way deals in or disposes of
captured or abandoned property, whereby he shall receive or expect any
profit, benefit, or advantage to himself or another directly or
indirectly connected with himself; or

(3) engages in looting or pillaging;
shall be punished as a court-martial may direct.