N.M. Stat. § 20-12-38
Captured or abandoned property.
A. All persons subject to Chapter 20 NMSA 1978 shall secure all public property
taken from the enemy for the service of the United States and shall give notice and turn
over to the proper authority without delay all captured or abandoned property in their
possession, custody or control.
B. Any person subject to Chapter 20 NMSA 1978 who:
(1)
fails to carry out the duties prescribed in Subsection A of this section;
(2)
buys, sells, trades or in any way deals in or disposes of captured or
abandoned property, whereby he receives or expects any profit, benefit or advantage to
himself or another directly or indirectly connected with himself; or
(3)
engages in looting or pillaging;
shall be punished as a court-martial may direct.