Child and Youth Sexual Exploitation Prevention Act Article 35

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.
中文原文 兒童及少年性剝削防制條例第35條
招募、引誘、容留、媒介、協助、利用或以他法,使兒童或少年為性交或猥褻之行為,以供人觀覽者,處三年以上十年以下有期徒刑,得併科新臺幣三百萬元以下罰金。
以強暴、脅迫、藥劑、詐術、催眠術或其他違反本人意願之方法,使兒童或少年為性交或猥褻之行為,以供人觀覽者,處七年以上有期徒刑,得併科新臺幣五百萬元以下罰金。
意圖營利犯前二項之罪者,依各該條項之規定,加重其刑至二分之一。
前三項之未遂犯罰之。

English translation for reference only; the Chinese text prevails. Not legal advice.