Iowa Code § 29B.100: Captured or abandoned property.

1. 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.

2. Any person subject to this code shall be punished as a court-martial may direct if the person does any of the following:

a. Fails to carry out the duties prescribed herein.

b. Buys, sells, trades, or in any way deals in or disposes of captured or abandoned property, whereby the person receives or expects any profit, benefit, or advantage to the person or another directly or indirectly connected with the person.

c. Engages in looting or pillaging.