Règle correspondante
Practice Relating to Rule 40. Respect for Cultural Property
Georgia’s Law on Cultural Heritage (2007) states:
Article 1. Purpose of the Law.
Th[is] law aims to protect the cultural heritage and to regulate the legal relations arising in this field.
Article 2. Application of the Law.
The present Law applies to the cultural heritage existent on the whole territory of Georgia.
Georgia [also] protects the cultural heritage of Georgia situated outside [its] territory …
Article 5. The Authority of the Ministry of Culture and Monument Protection of Georgia in the Field of Cultural Heritage.
Within the authority established by the Georgian legislation, the Ministry:
m) During hostilities or a state of emergency, protects the cultural heritage in accordance with the rules of international law.
Article 31. Responsibility for the Damage Inflicted on or the Destruction of Cultural Heritage.
Intentional impact on the monument that causes irreparable damage or destruction entails [individual] criminal responsibility … in accordance with Georgian legislation. 
Georgia, Law on Cultural Heritage, 2007, Articles 1, 2, 5(m) and 31.
Georgia’s Law on Occupied Territories (2008) states:
The responsibility of the Russian Federation, as the State carrying out the military occupation [of Georgian territory], to protect cultural heritage in the Occupied Territories shall be determined in accordance with the norms and principles of international law. 
Georgia, Law on Occupied Territories, 2008, Article 7(4).
Georgia’s Criminal Code (1999), taking into account amendments up to 2017, states:
Article 259[^5] - Violation of international regulations for protecting cultural valuables during armed conflict
Intentional violation of international regulations for protecting cultural valuables that are under enhanced protection during inter-state and intra-state armed conflict, in particular:
a) damage or destruction, theft, robbery or appropriation of a movable monument that is under enhanced protection;
b) damage or destruction of an immovable monument that is under enhanced protection;
shall be punished by imprisonment for a term of five to ten years. 
Georgia, Criminal Code, 1999, taking into account amendments up to 2017, Article 259(^5)(a)–(b).