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Iraq
Practice Relating to Rule 59. Improper Use of the Distinctive Emblems of the Geneva Conventions
Iraq’s Law of the Supreme Iraqi Criminal Tribunal (2005) identifies the following as a serious violation of the laws and customs of war applicable in international armed conflicts: “Making improper use of … the distinctive emblems of the Geneva Conventions, resulting in death or serious personal injury”. 
Iraq, Law of the Supreme Iraqi Criminal Tribunal, 2005, Article 13(2)(H).
On the basis of the reply by Iraq’s Ministry of Defence to a questionnaire, the Report on the Practice of Iraq states that improper use of the distinctive emblems is prohibited under international law. 
Report on the Practice of Iraq, 1998, Reply by the Ministry of Defence to a questionnaire, July 1997, Chapter 2.5.