Related Rule
Poland
Practice Relating to Rule 38. Attacks against Cultural Property
Poland’s Penal Code (1997) provides:
1. Any person who, in violation of international law, destroys, damages or pillages cultural property in occupied or controlled territory or in combat area, shall be punished with imprisonment for a time from one year to ten years.
2. If the offence is directed against cultural property of particular importance, the perpetrator shall be punished with imprisonment for a time not shorter than three years. 
Poland, Penal Code, 1997, Article 125.