N.Y. Mil. Law § 130.99

§ 130.99. Captured or abandoned property. (a) All persons subject to\nthis code shall secure all public property taken from the enemy for the\nservice of the United States, and shall give notice and turn over to the\nproper authority without delay all captured or abandoned property in\ntheir possession, custody, or control.\n (b) Any person subject to this code who--\n (1) fails to carry out the duties prescribed in subdivision (a) of\nthis section; or\n (2) buys, sells, trades, or in any way deals in or disposes of\ncaptured or abandoned property, whereby he shall receive or expect any\nprofit, benefit, or advantage to himself or another directly or\nindirectly connected with himself; or\n (3) engages in looting or pillaging;\nshall be punished as a court-martial may direct.\n