Professor Janet Ulph of Leicester Law School has written a handy and concise discussion of how fossils fit into the overall picture of cultural heritage crime.
This article explains why museums should avoid acquiring fossils which lack sufficient provenance and where the circumstances are suspicious. It argues that, regardless of whether one considers fossils to be cultural property or not, the Museums Association’s Code of Ethics should be followed not only in order to maintain public trust in museums but also to ensure compliance with current laws
Ulph, J. 2018. Acquiring fossils: a complex picture. The Geological Curator 10 (10): 657-670.