Book Two : Specific Provisions
Title Twelveter : War Crimes
Art. 264c
1 The penalty is a custodial sentence of not less than five years for any person who commits a serious violation of the Geneva Conventions of 12 August 1949 in connection with an international armed conflict by carrying out any of the following acts against persons or property protected under the Conventions :
d. extensive destruction and appropriation of property not justified by military necessity and carried out unlawfully and wantonly ;
Extensive appropriation of property - IAC
Extensive destruction of property - IAC
EDIT.