Related Rule
Practice Relating to Rule 38. Attacks against Cultural Property
Uruguay’s Military Penal Code (1943), as amended, punishes military personnel, equiparados and even persons unconnected with the armed forces “for unjustified attacks on … places of worship, convents, museums, libraries, archives, monuments and in general any establishment or structure intended for the purposes of culture, art, religious worship or charity”. 
Uruguay, Military Penal Code, 1943, as amended, Article 58(12).
Uruguay’s Law on Cooperation with the ICC (2006) states:
26.2. Persons and objects affected by the war crimes set out in the present provision are persons and objects which international law protects in international or internal armed conflict.
26.3. The following are war crimes:
17. Intentionally directing attacks against buildings dedicated to religion, education, art, science or charitable purposes, [or] historic monuments … , provided they are not military objectives.
39. Intentionally directing attacks against a) cultural objects protected by international law … ; b) cultural heritage of great importance to humanity, including cultural heritage linked to a site of natural heritage, irrespective of whether it is included in the lists maintained by UNESCO or any other international organization. 
Uruguay, Law on Cooperation with the ICC, 2006, Articles 26.2, 26.3.17 and 26.3.39.