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Peru
Practice Relating to Rule 65. Perfidy
Section F. Simulation of protected status by using the distinctive emblems of the Geneva Conventions
Peru’s IHL Manual (2004) states that the “perfidious use of the distinctive sign of the red cross [or] red crescent” is a war crime. 
Peru, Manual de Derecho Internacional Humanitario para las Fuerzas Armadas, Resolución Ministerial Nº 1394-2004-DE/CCFFAA/CDIH-FFAA, Lima, 1 December 2004, § 31.a.(8); see also § 172.h.
The manual further states:
Medical personnel must refrain from any act that can be classed as a war crime against persons or property protected under international humanitarian law. These include:
(5) deliberate misuse of the distinctive sign of the red cross … (act of perfidy), causing death or seriously endangering physical health or integrity. 
Peru, Manual de Derecho Internacional Humanitario para las Fuerzas Armadas, Resolución Ministerial Nº 1394-2004-DE/CCFFAA/CDIH-FFAA, Lima, 1 December 2004, § 83.f.(5).
The manual also prohibits the following acts as being perfidious:
Carrying out hostile operations of any kind, even aerial reconnaissance, under cover of aircraft registration numbers or markings belonging to … humanitarian agencies, non-governmental organizations and international agencies engaged in eminently humanitarian or neutral functions. 
Peru, Manual de Derecho Internacional Humanitario para las Fuerzas Armadas, Resolución Ministerial Nº 1394-2004-DE/CCFFAA/CDIH-FFAA, Lima, 1 December 2004, § 165.b.(2).
Peru’s IHL and Human Rights Manual (2010) states that the “perfidious use of the distinctive sign of the red cross, red crescent or other protective signs” is a war crime. 
Peru, Manual de Derecho Internacional Humanitario y Derechos Humanos para las Fuerzas Armadas, Resolución Ministerial No. 049-2010/DE/VPD, Lima, 21 May 2010, § 32(c)(1)(a)(8), p. 248.
The manual further states:
Medical personnel must refrain from any act that can be classed as a war crime against persons or objects protected under international humanitarian law. These include:
(5) Deliberate misuse of the distinctive sign of the red cross, red crescent or other recognized protected signs, causing death or seriously endangering physical health or integrity. 
Peru, Manual de Derecho Internacional Humanitario y Derechos Humanos para las Fuerzas Armadas, Resolución Ministerial No. 049-2010/DE/VPD, Lima, 21 May 2010, § 74(f)(5), p. 273.
Peru’s Military and Police Criminal Code (2010), in a chapter entitled “Crimes involving the use of prohibited methods in the conduct of hostilities, states:
A member of the military or the police shall be punished with deprivation of liberty of not less than ten and not more than twenty years if, in a state of emergency and when the Armed Forces assume control of the internal order, he or she improperly uses the protective signs of the [1949] Geneva Conventions … with the result set out in Article 33, paragraphs 16 and 17 [of the present code, namely causing serious injury or death]. 
Peru, Military and Police Criminal Code, 2010, Article 96.