Dams are among the oldest facilities created by humans to conserve water. They are engineering structures built in low valleys with the aim of storing water, which contributes to improving agriculture and enhancing daily life. In addition, dams play a role in generating electricity and operating industrial machines. These dams are built by the state or on its behalf to achieve the public interest. Since dams were built on rivers to control floods and their destructive effects that threaten the lives of civilians, they are now built on rivers to store and hold water to confront water scarcity and decline in rivers and lakes. Given the importance of dams, the Iraqi and comparative legislator has paid great attention to them. The Iraqi and comparative legislator classified the crime of attacking dams as a type of crime of attacking public money in the penal texts and special laws related to them. Since attacks on dams cause huge national economic losses to the state, in addition to threatening its security and stability, the Iraqi and comparative legislator considered them crimes that affect the internal security of the state, especially if the attack on dams is accompanied by the presence of a special intent on the part of the perpetrator, which is an attempt to overthrow the ruling system stipulated in the constitution.