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DE PAOLIS: The punishment envisaged, as set down in Canon 1367, is excommunication reserved to the Apostolic See: Whoever profanes the consecrated Eucharistic species, or removes or keeps them for a sacrilegious purpose, incurs excommunication means the sentence already given, meaning it is incurred by the very fact of having committed the offence, without the need for any trial (Canon 1314). Reserved to the Apostolic See means that the sentence can only be lifted by the Holy See (Canon 1354-1355).
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ewtn.com/library/CANONLAW/HOLDDEAR.HTM