Child and Youth Sexual Exploitation Prevention Act Article 38

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.