Related Rule
Sierra Leone
Practice Relating to Rule 38. Attacks against Cultural Property
Sierra Leone’s Instructor Manual (2007) states:
It is prohibited to attack, destroy, remove unlawfully or render useless any cultural objects.
Attacking or destroying unlawfully a clearly marked cultural property is a grave breach of [the 1977 Additional] Protocol I …
Attacking or making these places an object of military operation is a grave crime. 
Sierra Leone, The Law of Armed Conflict. Instructor Manual for the Republic of Sierra Leone Armed Forces (RSLAF), Armed Forces Education Centre, September 2007, pp. 51–52.
Sierra Leone’s Geneva Conventions Act (2012) states:
2. Grave breaches of the [1949 Geneva] Conventions and the [1977] First [Additional] Protocol.
(1) A person of whatever nationality commits an offence if that person, whether within or outside Sierra Leone[,] commits, aids, abets or procures any other person to commit a grave breach specified in –
(e) … paragraph … 4 of Article 85 of the First Protocol [on, inter alia, the grave breach of making the clearly recognized historic monuments, works of art or places of worship which constitute the cultural or spiritual heritage of peoples and to which special protection has been given by special arrangement, for example, within the framework of a competent international organization, the object of attack, causing as a result extensive destruction thereof, where there is no evidence of the violation by the adverse Party of Article 53(b) of the Protocol, and when such historic monuments, works of art and places of worship are not located in the immediate proximity of military objectives]. 
Sierra Leone, Geneva Conventions Act, 2012, Section 2(1)(e).