Child and Youth Sexual Exploitation Prevention Act Article 44
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).
中文原文 兒童及少年性剝削防制條例第44條
支付對價觀覽兒童或少年為性交或猥褻之行為或其性影像者，處一年以上七年以下有期徒刑，得併科新臺幣十萬元以上一百萬元以下罰金。