The term War Material has been defined under Title 18, Part 1 of the US Code.
According to the US Code, war material include "arms, armament, ammunition, livestock, forage, forest products and standing timber, stores of clothing, air, water, food, foodstuffs, fuel, supplies, munitions, and all articles, parts or ingredients, intended for, adapted to, or suitable for the use of the United States or any associate nation, in connection with the conduct of war or defense activities."
Any person, during a time when the US is at war, or during national emergency, as declared by the President, or the Congress, injures, or interferes with, or destroys any war material, war premises or war utilities, shall face a fine or imprisonment for a maximum period of thirty years, or both.
The US Code has defined the term war premises which mean:
"all buildings, grounds, mines, or other places wherein such war material is being produced, manufactured, repaired, stored, mined, extracted, distributed, loaded, unloaded, or transported, together with all machinery and appliances therein contained; and all forts, arsenals, navy yards, camps, prisons, or other installations of the Armed Forces of the United States, or any associate nation."
(More: http://www4.law.cornell.edu/uscode/html/uscode18/usc_sec_18_00002151----000-.html)
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