(a) Duty to secure property.--All persons subject to this part shall secure all public property taken for the service of the United States or the Commonwealth 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) Offense.--Any person subject to this part who: (1) fails to carry out the duties prescribed in subsection (a); (2) buys, sells, trades or in any way deals in or disposes of taken, captured or abandoned property, whereby he receives or expects 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.
Pennsylvania Legal Code