The medical profession is one of the professions characterized by a high degree of particularity, as it involves a unique relationship between the physician and the patient—an essentially human relationship before it is a legal one. Moreover, the physician bears a serious responsibility on multiple levels, as they are entrusted with the health of the patients under their care, as well as with the means and methods of treatment, including medications and other medical supplies. Accordingly, a physician’s commitment to performing their duties in a manner that fulfills the noble and humanitarian purpose of the profession—namely, curing the patient, alleviating their pain, or protecting them from diseases and epidemics—constitutes an integral part of preserving this trust. For this reason, the Iraqi legislator has been keen to provide criminal protection to achieve this objective by criminalizing certain unlawful acts that may occur during the stages of diagnosis or treatment. One of the most prominent forms of such protection concerns the regulation of the offense of issuing a false or exaggerated medical prescription, with the aim of ensuring that physicians adhere to the limits of their profession and do not exploit it to achieve personal interests that are inconsistent with its humanitarian and therapeutic nature. The issuance of a false or exaggerated medical prescription is defined as the commission of a criminal act by a physician through writing a prescription for a non-genuine therapeutic purpose, either by mentioning the name of a fictitious patient or a patient who does not have a real need for it, or by prescribing quantities of medication exceeding what is approved by the principles of medicine and pharmacy for the treatment of a specific medical condition, with the intent of obtaining an unlawful benefit. Its legal basis is found within the scope of supplementary penal law, as stipulated in health-related legislation, specifically in the provisions of the Revolutionary Command Council (dissolved) Resolution No. (39) of 1994, as amended. Article (2) thereof provides that: “A penalty of imprisonment and a fine of not less than five thousand dinars and not exceeding ten thousand dinars shall be imposed on: (a) any physician who issues a false medical prescription or exaggerates the quantities of medications prescribed therein, where such conduct is established by a report issued by an official medical committee, with the intent of dispensing medications for a non-genuine need in order to obtain an unlawful benefit.” The Iraqi legislator has also been careful to define the general and special elements of this crime and to clarify the criminal penalties resulting from its commission. It has identified the two forms of criminal conduct involved: issuing a false medical prescription, or issuing an exaggerated prescription in terms of the quantities of medications prescribed. In addition, it has classified this offense as an intentional crime, requiring the availability of general criminal intent, comprising both knowledge and will, on the part of the perpetrator, in addition to a specific intent represented by the pursuit of an unlawful benefit. Thus, both the material and moral elements of the crime are fulfilled. The legislator has further added a special element related to the status of the offender, stipulating that the perpetrator must be a physician. It has also classified this offense as a misdemeanor, as reflected in the custodial penalty prescribed for it, namely imprisonment and a fine. Lecturer M.A. Mohammed Kazem Khalil Al-Awadi Lecturer, College of Law, Almustaqbal University