Wisconsin Code § 322.103

Article 103 — Captured or abandoned property
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(1) All persons subject to this code shall secure all public
property taken for the service of the United States or the state, or
of any other state, and shall give notice and turn over to the proper
authority without delay all captured or abandoned property in
their possession, custody, or control.
(2) Any person subject to this code who does any of the following shall be punished as a court-martial may direct:
(a) Fails to carry out the duties prescribed in sub. (1).
(b) Buys, sells, trades, or in any way deals in or disposes of
taken, captured, or abandoned property, whereby he or she receives or expects any profit, benefit, or advantage to himself or
herself or another directly or indirectly connected with himself or
herself.
(c) Engages in looting or pillaging.

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