Section 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.