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Iraq
Practice Relating to Rule 113. Treatment of the Dead
Section B. Protection of the dead against despoliation
Iraq’s Military Penal Code (1940) provides: “Every person who, with the intent to appropriate for himself or unjustifiably, takes money or other things from the killed in the field of battle … shall be punished.” 
Iraq, Military Penal Code, 1940, Article 115(a).
Iraq’s Military Penal Code (2007) provides: “Whosoever, with the intent of unlawful possession, seizes monies or possessions of persons murdered on the battlefield … is punishable with imprisonment for (15) fifteen years.” 
Iraq, Military Penal Code, 2007, Article 61(10).