Related Rule
Portugal
Practice Relating to Rule 40. Respect for Cultural Property
Portugal’s Penal Code (1996) provides:
A person who, in violation of rules or principles of general or common international law, in time of war, armed conflict or occupation, destroys or damages, without military necessity, cultural or historical monuments or institutions dedicated to science, the arts, culture, religion … shall be punished by a prison sentence of between three and ten years. 
Portugal, Penal Code, 1996, Article 242.