Child and Youth Sexual Exploitation Prevention Act Article 40

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).
中文原文 兒童及少年性剝削防制條例第40條
以宣傳品、出版品、廣播、電視、電信、網際網路或其他方法,散布、傳送、刊登或張貼足以引誘、媒介、暗示或其他使兒童或少年有遭受第二條第一項第一款至第三款之虞之訊息者,處三年以下有期徒刑,得併科新臺幣一百萬元以下罰金。
意圖營利而犯前項之罪者,處五年以下有期徒刑,得併科新臺幣一百萬元以下罰金。

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