Any person who engages in sexual intercourse or lewd acts with a minor under the age of sixteen (16) in exchange for consideration shall be subject to the punishment prescribed under the Criminal Code.
Any person aged eighteen (18) or older who engages in sexual intercourse or lewd acts with a minor over the age of sixteen (16) but under the age of eighteen (18) in exchange for consideration shall be subject to imprisonment of not more than three (3) years or detention, or in lieu thereof or in addition thereto a fine of not more than one hundred thousand New Taiwan dollars (NT$100,000).

Any person who, by means of inducement, offering shelter, recruitment, arrangement, assistance, or any other means, causes a child or a youth to engage in sexual intercourse or lewd acts in exchange for consideration shall be subject to imprisonment for not less than one (1) year and not more than seven (7) years, or in addition thereto, a fine of up to three million New Taiwan dollars (NT$3,000,000). A person who commits any of the aforesaid offenses by (means of) fraud shall be subject to the same sentence prescribed for any such offense.
Any person who commits any of the offenses prescribed in the preceding Paragraph with intent to make profits shall be subject to imprisonment for not less than three (3) years and not more than ten (10) years, and in addition thereto, a fine of up to five million New Taiwan dollars (NT$5,000,000).
Any person who arranges for, delivers, receives, transports, or harbors a victim of any of the offenses prescribed in the two preceding Paragraphs, or causes any such victim to be hidden, shall be subject to imprisonment for not less than one (1) year and not more than seven (7) years, or in addition thereto, a fine of up to three million New Taiwan dollars (NT$3,000,000).
Any person who arranges for the delivery, receipt, transport, or harboring of a victim mentioned in the preceding Paragraph shall be subject to the same sentence prescribed in the preceding Paragraph.
An attempt to commit any of the offenses prescribed in any of the four preceding Paragraphs is punishable.

Any person who, by means of violence, coercion, intimidation, control, drugs, hypnosis, or any other means against the free will of the child or the youth concerned, causes a child or a youth to engage in sexual intercourse or lewd acts in exchange for consideration, shall be subject to imprisonment for not less than seven (7) years, or in addition thereto, a fine of up to seven million New Taiwan dollars (NT$7,000,000).
Any person who commits any of the offenses prescribed in the preceding Paragraph with intent to make profits shall be subject to imprisonment for not less than ten (10) years, and in addition thereto, a fine of up to ten million New Taiwan dollars (NT$10,000,000).
Any person who arranges for, delivers, receives, transports, or harbors a victim mentioned in the two preceding Paragraphs, or causes any such victim to be hidden, shall be subject to imprisonment for not less than three (3) years and not more than ten (10) years, or in addition thereto, a fine of up to five million New Taiwan dollars (NT$5,000,000).
Any person who arranges for the delivery, receipt, transport, or harboring of a victim mentioned in the preceding Paragraph shall be subject to the same sentence prescribed in the preceding Paragraph.
An attempt to commit any of the offenses prescribed in any of the four preceding Paragraphs is punishable.

Any person who, by means of human trafficking, taking into bondage, or any other means, delivers or receives (the body of) the child or the youth concerned, with intent to cause a child or a youth to engage in sexual intercourse or lewd acts in exchange for consideration, shall be subject to imprisonment for not less than seven (7) years, or in addition thereto, a fine of up to seven million New Taiwan dollars (NT$7,000,000). A person who commits any of the aforesaid offenses by (means of) fraud shall be subject to the same sentence prescribed for any such offense.
Any person who, by means of violence, coercion, intimidation, control, drugs, hypnosis, or any other means against the free will of the child or the youth concerned, commits any of the offenses prescribed in the preceding Paragraph shall be subject to one-half of the sentence for any such offense.
Any person who arranges for, delivers, receives, transports, or harbors a victim mentioned in any of the two preceding Paragraphs, or causes any such victim to be hidden, shall be subject to imprisonment for not less than three (3) years and not more than ten (10) years, or in addition thereto, a fine of up to five million New Taiwan dollars (NT$5,000,000).
Any person who arranges for the delivery, receipt, transport, or harboring of a victim mentioned in the preceding Paragraph shall be subject to the same sentence prescribed in the preceding Paragraph.
An attempt to commit any of the offenses prescribed in any of the four preceding Paragraphs is punishable.
Any person who prepares to commit any of the offenses prescribed in Paragraph 1 or Paragraph 2 of this Article shall be subject to imprisonment for not less than two (2) years.

Any person who, by means of recruitment, inducement, offering shelters, arrangement, assistance, exploitation, or any other means, causes a child or a youth to engage in sexual intercourse or lewd acts for others to watch shall be subject to imprisonment of not less than three (3) years and not more than ten (10) years, or in addition thereto, a fine of up to three million New Taiwan dollars (NT$3,000,000).
Any person who, by means of violence, coercion, drugs, fraud, hypnosis, or any other means against the free will of the child or the youth concerned, causes a child or a youth to engage in sexual intercourse or lewd acts for others to watch shall be subject to imprisonment of not less than seven (7) years, or in addition thereto, a fine of up to five million New Taiwan dollars (NT$5,000,000).
Any person who commits any of the offenses prescribed in any of the two preceding Paragraphs with intent to gain profit shall be subject to one-half of the sentence for any such offense.
An attempt to commit any of the offenses prescribed in any of the three preceding Paragraphs is punishable.

Any person who films, produces, or reproduces without justification, any sexual image or video of a child or a youth, or any drawing, audio recording, or any other item of a child or a youth that is sexually relevant and, by objective standards, arouses sexual desire or shame, shall be subject to imprisonment for not less than one (1) year and not more than seven (7) years, or in addition thereto, a fine of more than one hundred thousand New Taiwan dollars (NT$100,000) but less than one million New Taiwan dollars (NT$1,000,000).
Any person who, by means of recruitment, inducement, offering shelter, arrangement, assistance, or any other means, causes a child or a youth to be filmed, self-film, produce, or reproduce without justification, any sexual image or video, or any drawing, audio recording, or any other item that is sexually relevant and, by objective standards, arouses sexual desire or shame, shall be subject to imprisonment of not less than three (3) years and not more than ten (10) years, or in addition thereto, a fine of up to three million New Taiwan dollars (NT$3,000,000).
Any person who, by means of violence, coercion, drugs, fraud, hypnosis, or any other means against the free will of the child or the youth concerned, causes a child or a youth to be filmed, self-film, produce, or reproduce without justification, any sexual image or video, or any drawing, audio recording, or any other item that is sexually relevant and, by objective standards, arouses sexual desire or shame, shall be subject to imprisonment for not less than seven (7) years, or in addition thereto, a fine of up to five million New Taiwan dollars (NT$5,000,000).
Any person who commits any of the offenses prescribed in any of the three preceding Paragraphs with intent to gain profit shall be subject to one-half of the sentence for any such offense.
An attempt to commit any of the offenses prescribed in any of the four preceding Paragraphs is punishable.
Any attachments, drawings, or items mentioned in any of Paragraphs 1 to 4 of this Article shall be confiscated, regardless of whether any such item belongs to an offender or not.
Any tools or equipment used for the filming, production, or reproduction with justification, of any sexual image or video of a child or a youth, or any drawing, audio recording, or any other item of a child or a youth that is sexually relevant and, by objective standards, arouses sexual desire or shame, shall be confiscated, regardless of whether any such tool or equipment belongs to the offender or not. However, the aforesaid confiscation shall not apply if any such tools or equipment belongs to a victim.

Any person who commits any of the offenses prescribed in Paragraph 1 or 2 of Article 33, Paragraph 2 of Article 34, Paragraph 2 of Article 35, or Paragraph 3 of Article 36, and knowingly and willfully murders the victim(s), shall be subject to (a penalty of) death or life imprisonment; any person who commits any of the aforesaid offenses and causes serious physical injury to the victim(s) shall be subject to life imprisonment or imprisonment for not less than twelve (12) years.
Any person who commits any of the offenses prescribed in Paragraph 1 or Paragraph 2 of Article 33, Paragraph 2 of Article 34, Paragraph 2 of Article 35, or Paragraph 3 of Article 36, and consequently causes the death of the victim(s), shall be subject to life imprisonment or imprisonment for not less than twelve (12) years; any person who commits any of the aforesaid offenses and causes serious physical injury to the victim(s) shall be subject to imprisonment for not less than twelve (12) years.

Any person who, by means of distribution, broadcasting, delivery, public display, or any other means, makes available any sexual image or video of a child or a youth, or any drawing, audio recording, or any other item of a child or a youth that is sexually relevant and, by objective standards, arouses sexual desire or shame, for others to watch or listen, shall be subject to imprisonment of not less than one (1) year and not more than seven (7) years, or in addition thereto, a fine of up to five million New Taiwan dollars (NT$5,000,000).
Any person who possesses any of the items mentioned in the preceding Paragraph with intent to distribute, broadcast, deliver, or publicly display any such item shall be subject to imprisonment of not less than six (6) months and not more than five (5) years, or in addition thereto, a fine of up to three million New Taiwan dollars (NT$3,000,000).
Any person who commits any of the offenses prescribed in any of the two preceding Paragraphs with intent to gain profit shall be subject to one-half of the sentence for any such offense. Any person who sells any sexual image or video of a child or a youth, or any drawing, audio recording, or any other item of a child or a youth that is sexually relevant and, by objective standards, arouses sexual desire or shame, as set forth in any of the two preceding Paragraphs shall be subject to the same sentence prescribed for any such offense.
An attempt to commit any of the offenses prescribed in Paragraph 1 or Paragraph 3 of this Article is punishable.
Any discovered attachments, drawings, or items mentioned in any of Paragraphs 1 to 3 of this Article shall be confiscated, regardless of whether any such item belongs to an offender or not.

Any person who, without justification, pays the consideration for possessing any sexual image or video of a child or a youth shall be subject to imprisonment of more than one (1) year but less than seven (7) years, or in addition thereto a fine of more than one hundred thousand New Taiwan dollars (NT$100,000) but less than one million New Taiwan dollars (NT$1,000,000).
Any person who, without justification, possesses any sexual image or video of a child or a youth shall be subject to imprisonment of not more than three (3) years or detention, or in addition thereto a fine of more than sixty thousand New Taiwan dollars (NT$60,000) but less than six hundred thousand New Taiwan dollars (NT$600,000).
Any person who, without justification, possesses any drawings, audio recordings, or any other items of a child or a youth that is sexually relevant and, by objective standards, arouses sexual desire or shame, and is discovered for committing such an offense for the first time, shall be subject to a fine of not less than ten thousand New Taiwan dollars (NT$10,000) and not more than one hundred thousand New Taiwan dollars (NT$100,000), and may also be ordered to take counseling education for a period of not less than two (2) hours and not more than ten (10) hours. Any attachments, drawings, or items shall be confiscated, regardless of whether any such item belongs to the possessor (who possesses any such item) or not.
Any person who, without justification, possesses any drawings, audio recordings, or any other items of a child or a youth that is sexually relevant and, by objective standards, arouses sexual desire or shame, and is discovered for committing such an offense for the second time or the subsequent times, shall be subject to a fine of not less than twenty thousand New Taiwan dollars (NT$20,000) and not more than two hundred thousand New Taiwan dollars (NT$200,000).
Any discovered attachments, drawings, or items mentioned in any of Paragraphs 1, 2 and 4 of this Article shall be confiscated, regardless of whether any such item belongs to the offender or not.

Any person who, by means of publicity materials, publications, broadcasting services, television services, telecommunication services, internet sources, or any other means, distributes, transmits, publishes, or posts any messages sufficient to induce, arrange for, suggest, or otherwise cause a child or a youth to be in danger of being subjected to sexual exploitation mentioned in any of Subparagraphs 1 to 3 of Paragraph 1 of Article 2, shall be subject to imprisonment for not more than three (3) years, or in addition thereto, a fine of up to one million New Taiwan dollars (NT$1,000,000).
Any person who commits any of the offenses prescribed in the preceding Paragraph with intent to make profits shall be subject to imprisonment for not more than five (5) years, or in addition thereto, a fine of up to one million New Taiwan dollars (NT$1,000,000).

A public servant or an elected public official who commits any of the offenses prescribed in this Act or who covers up any other person who commits any of the offenses prescribed in this Act shall be subject to one-half of the sentence for any such offense.

Any person who transports a victim into or out of the Taiwan area with intent to commit any of the offenses prescribed in Articles 32 to 36 or the latter part of Paragraph 1 of Article 37 shall be subject to one-half of the sentence for any such offense in accordance with the respective provision(s).
An attempt to commit any of the offenses prescribed in the preceding Paragraph is punishable.

The sentence for a father or a mother who commits any of the offenses prescribed in this Act against his or her child, and makes a confession or voluntarily turns himself or herself in, leading to the discovery of (the commission of) any of the offenses prescribed in Articles 32 to 38, or Paragraph 1, Paragraph 2 or Paragraph 4 of Article 39, shall be reduced or remitted.
The sentence for a person who commits any of the offenses prescribed in Article 31, and makes a confession or voluntarily turns himself or herself in, leading to the discovery of (the commission of) any of the offenses prescribed in Articles 32 to 38, or Paragraph 1, Paragraph 2 or Paragraph 4 of Article 39, shall be reduced or remitted.

Any person who pays the consideration for watching any child or youth in any sexual intercourse or lewd acts or any sexual image or video of the child or youth shall be subject to imprisonment of more than one (1) year but less than seven (7) years, or in addition thereto a fine of more than one hundred thousand New Taiwan dollars (NT$100,000) but less than one million New Taiwan dollars (NT$1,000,000).

Any person who causes a child or a youth to act as a host or a hostess in a bar or a club, or to engage in any acts associated with any escort companion services, singing companion services, or dancing companion services involving any sexual activity, or any other similar acts, shall be subject to a fine of not less than two hundred thousand New Taiwan dollars (NT$200,000) and not more than two million New Taiwan dollars (NT$2,000,000), and shall also be ordered to correct the said misconduct within a designated period of time. If the aforesaid person fails to correct the said misconduct within the said designated period, the competent authority at the special municipality or city (county) level shall refer the case to the competent regulatory authority carrying out regulatory activities relating to affairs in connection with the relevant industry, which shall issue an order to suspend the operation of the business of the aforesaid person for a period of not less than one (1) month and not more than one (1) year.
Any person who, by means of recruitment, inducement, offering shelters, arrangement, assistance, or any other means, causes a child or a youth to act as a host or a hostess in a bar or a club, or to engage in any acts associated with any escort, singing, or dancing companion services involving sexual activity, or any other similar acts, shall be subject to imprisonment of not more than one (1) year, or in addition thereto a fine of up to three hundred thousand New Taiwan dollars (NT$300,000).
Any person who, by means of violence, coercion, drugs, fraud, hypnosis, or any other means against the free will of the child or the youth concerned, causes a child or a youth to act as a host or a hostess in a bar or a club, or to engage in acts associated with escort companion services, singing companion services, or dancing companion services involving any sexual activity, or any other similar acts, shall be subject to imprisonment of not less than three (3) years and not more than five (5) years, or in addition thereto a fine of up to one million five hundred thousand New Taiwan dollars (NT$1,500,000).
Any person who commits any of the offenses prescribed in any of the two preceding Paragraphs with intent to gain profit shall be subject to one-half of the sentence for any such offense in accordance with the respective provision.
An attempt to commit any of the offenses prescribed in any of the three preceding Paragraphs is punishable.

Any property or any property interest under the control of an offender who commits any of the offenses prescribed in Articles 32 to 36, Article 38, Article 40, or Article 45 shall be confiscated when evidence sufficiently proves that the said offender obtained any such property or any such property interest from, through, or as a result of the offense(s) committed by the said offender.

Any person who breaches the confidentiality obligation(s) prescribed in Paragraph 4 of Article 7 shall be subject to a fine of not less than sixty thousand New Taiwan dollars (NT$60,000) and not more than six hundred thousand New Taiwan dollars (NT$600,000).
Any person who, without justification, violates Paragraph 1 of Article 7 by failing to report or by failing to report within the required period shall be subject to a fine of not less than six thousand New Taiwan dollars (NT$6,000) and not more than sixty thousand New Taiwan dollars (NT$60,000).

Any person who engages in any of the following misconducts without justification shall be subject to a fine of not less than sixty thousand New Taiwan dollars (NT$60,000) and not more than six hundred thousand New Taiwan dollars (NT$600,000) imposed by the competent authority carrying out regulatory activities relating to affairs in connection with the relevant industry and shall also be subject to an order issued by the said competent regulatory authority ordering the said person to correct the said misconduct(s) within a period designated by the said competent regulatory authority; provided that, if the said person fails to correct the said misconduct(s) within the aforesaid period designated by the said competent regulatory authority, the said competent regulatory authority may impose fines on the said person consecutively per violation, and may also order the said person to impose restrictions on access to the information (materials or content) in question:
1. A violation of Paragraph 7 of Article 3 by evasion, obstruction or refusal of the request;
2. A violation of Paragraph 1 of Article 8 by a failure to restrict the browsing of, or remove, the webpage information (materials or content) in question.
3. A violation of Paragraph 2 of Article 8 by a failure to retain the information (materials or content) in question for one hundred eighty (180) days or by a failure to provide the information (materials or content) in question to judicial authorities or police agencies for investigations.

Any broadcaster or any television company in violation of the reporting prohibition under Paragraph 1 of Article 14 shall be subject to a fine of not less than sixty thousand New Taiwan dollars (NT$60,000) and not more than six hundred thousand New Taiwan dollars (NT$600,000) imposed by the competent regulatory authority carrying out regulatory activities relating to affairs in connection with telecommunications and broadcasting services, and shall also be subject to an order issued by the said competent regulatory authority ordering the said broadcaster or the said television company to correct the said misconduct(s) within a period designated by the said competent regulatory authority; provided that, if the said broadcaster or the said television company fails to correct the said misconduct(s) within the aforesaid period designated by the said competent regulatory authority, the said competent regulatory authority may impose fines on the said broadcaster or the said television company consecutively per violation.
Any person in charge of any publicity materials, publications, internet sources, or any other types of media, other than those mentioned in the preceding Paragraph, that is in violation of the reporting prohibition or the covering prohibition under Paragraph 1 of Article 14 shall be subject to a fine of not less than sixty thousand New Taiwan dollars (NT$60,000) and not more than six hundred thousand New Taiwan dollars (NT$600,000) imposed by the competent regulatory authority carrying out regulatory activities relating to affairs in connection with the relevant industry, may be subject to an order issued by the said competent regulatory authority confiscating any items mentioned in Paragraph 1 of Article 14, and may be subject to an order issued by the said competent regulatory authority ordering the said entity or the said organization to remove, take down, or adopt any other necessary measures for, the information in question, within a period designated by the said competent regulatory authority; provided that, if the said entity or the said organization fails to comply with the aforesaid order within the aforesaid period designated by the said competent regulatory authority, the said competent regulatory authority may impose fines on the person(s) in charge of the said entity or the said organization consecutively per violation until the said entity or the said organization fully complies with the aforesaid order of the said competent regulatory authority.
Any person who breaches the confidentiality obligation(s) prescribed in Paragraph 2 of Article 14 shall be subject to a fine of not less than sixty thousand New Taiwan dollars (NT$60,000) and not more than six hundred thousand New Taiwan dollars (NT$600,000).
Any person who, without justification, violates Paragraph 4 of Article 14 (which prohibits the reveal or disclosure of the name of or any other personally identifiable information of a victim to the public) shall be subject to a fine of not less than twenty thousand New Taiwan dollars (NT$20,000) and not more than one hundred thousand New Taiwan dollars (NT$100,000).
If there is no person in charge of a particular publicity material, a particular publication, a particular internet source, or any other particular types of media, or if the person in charge (of the said publicity material, the said publication, the said internet source, or the said other types of media) is not in a position to supervise the responsible perpetrator (of the said misconduct(s)), the fine prescribed in Paragraph 2 of this Article shall be imposed on the responsible perpetrator.

Any person (who is ordered (required) (by the competent authority at the special municipality or city (county) level) to take parental education and counseling mentioned in Article 29) that refuses to take the said parental education and counseling or refuses to complete the hours required for taking the said parental education and counseling shall be subject to a fine of not less than three thousand New Taiwan dollars (NT$3,000) and not more than fifteen thousand New Taiwan dollars (NT$15,000). The competent authority at the special municipality or city (county) level may impose the aforesaid fines on any of the aforesaid persons consecutively per violation.
Any of the parents or the guardian(s) of a child or a youth, or any other person who actually takes care of a child or a youth, fails to diligently fulfill his or her responsibilities to watch over the said child or the said youth to cooperate, resulting in the refusal of the said child or the said youth to take counseling treatment(s) or to be followed up, as prescribed in Paragraph 1 of Article 23 and Article 30, shall be subject to a fine of not less than one thousand two hundred New Taiwan dollars (NT$1,200) and not more than six thousand New Taiwan dollars (NT$6,000).

Any (person responsible for the conduct of any) publicity materials, publications, broadcasting services, television services, internet sources, or any other types of media that distributes, transmits, publishes, or posts, on behalf of any other persons, any messages sufficient to induce, arrange for, suggest, or otherwise cause a child or a youth to be in danger of being subjected to sexual exploitation mentioned in Subparagraphs 1 to 3 of Paragraph 1 of Article 2, shall be subject to a fine of not less than fifty thousand New Taiwan dollars (NT$50,000) and not more than six hundred thousand New Taiwan dollars (NT$600,000) imposed by a competent regulatory authority carrying out regulatory activities relating to affairs in connection with the relevant industry.
A competent regulatory authority carrying out regulatory activities relating to affairs in connection with the relevant industry shall issue a press release and disclose the medium (or media) in violation of the preceding Paragraph.
When an internet source or any other types of media mentioned in Paragraph 1 of this Article has exercised due diligence to prevent any person from distributing, transmitting, publishing, or posting messages that may cause a child or a youth to be in danger of being subjected to sexual exploitation mentioned in Subparagraphs 1 to 3 of Paragraph 1 of Article 2, a competent regulatory authority carrying out regulatory activities relating to affairs in connection with the relevant industry may, after obtaining a deliberated consensus (on reducing or remitting the fine to be imposed on the said internet source or the said medium) reached by the child and youth welfare organizations, scholars, and experts invited to attend the meeting(s) (convened by the said competent regulatory authority) on whether (or not) to reduce or remit the fine to be imposed on the said internet source or the said medium, reduce or remit the fine to be imposed on the said internet source or the said medium.

Articles 31, 33 to 35, 42, 43, Article 50 and Article 51 of the Sexual Assault Crime Prevention Act apply mutatis mutandis to one who is convicted guilty, by a final judgment, of committing an offense prescribed in Paragraph 3 of Article 36 herein.
The competent authority at the special municipality or city (county) level shall provide an offender who is convicted guilty, by a final judgment, of or who is placed on deferred prosecution for (committing) any of the offenses prescribed in Paragraph 2 of Article 31, Paragraph 1 of Article 36, Paragraph 1 of Article 38, Paragraph 1, Paragraph 2 or Paragraph 4 of Article 39, or Article 44 herein, with counseling education for a period of not less than eight (8) hours and not more than fifty (50) hours.
The competent authority at the special municipality or city (county) level may coordinate the provision of the aforesaid counseling education to an offender with the responsible correctional facility (or facilities) during the period when the said offender is serving his sentence. Correctional facilities shall offer venues and necessary assistance.
An offender (who is ordered to take the counseling education mentioned in Paragraph 2 of this Article or Paragraph 3 of Article 39 herein) that, without justification, refuses to take the counseling education mentioned in Paragraph 2 of this Article or Paragraph 3 of Article 39 herein, or refuses to complete the hours required for taking the said counseling education, shall be subject to a fine of not less than six thousand New Taiwan dollars (NT$6,000) and not more than thirty thousand New Taiwan dollars (NT$30,000). The competent authority at the special municipality or city (county) level may impose the aforesaid fine on an aforesaid offender consecutively per violation.

If the sentence for an offense prescribed in (a provision set forth in) any other law is more severe than the sentence for the same offense prescribed in (a provision set forth in) this Act, (any such provision set forth in) any such other law shall prevail.
The (provisions of this) Act shall apply mutatis mutandis to the investigations and trials conducted by a military tribunal in regard to an offense committed by a member of the armed forces in active service.

A national of the Republic of China who commits any of the offenses prescribed in this Act outside the territory of the Republic of China shall be punished in accordance with this Act, regardless of whether the conduct of the said national is punishable under the laws of the jurisdiction where the said conduct took place.