Child and Youth Sexual Exploitation Prevention Act Article 32
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.
中文原文 兒童及少年性剝削防制條例第32條
引誘、容留、招募、媒介、協助或以他法，使兒童或少年為有對價之性交或猥褻行為者，處一年以上七年以下有期徒刑，得併科新臺幣三百萬元以下罰金。
以詐術犯之者，亦同。
意圖營利而犯前項之罪者，處三年以上十年以下有期徒刑，併科新臺幣五百萬元以下罰金。
媒介、交付、收受、運送、藏匿前二項被害人或使之隱避者，處一年以上七年以下有期徒刑，得併科新臺幣三百萬元以下罰金。
前項交付、收受、運送、藏匿行為之媒介者，亦同。
前四項之未遂犯罰之。
以詐術犯之者，亦同。
意圖營利而犯前項之罪者，處三年以上十年以下有期徒刑，併科新臺幣五百萬元以下罰金。
媒介、交付、收受、運送、藏匿前二項被害人或使之隱避者，處一年以上七年以下有期徒刑，得併科新臺幣三百萬元以下罰金。
前項交付、收受、運送、藏匿行為之媒介者，亦同。
前四項之未遂犯罰之。