Article 286
A person who maltreats a minor under the age of eighteen or impairs the mental or physical health or development thereof by other means shall be sentenced to imprisonment of not less than
six months but not more than five years.
A person who intends to make a profit by committing an offense specified in the preceding paragraph shall be sentenced to imprisonment of not less than five years; in addition thereto,
a fine of not more than three million NT dollars may be imposed.
A person who commits the offense specified in paragraph 1 that results in the death of another shall be sentenced to life imprisonment or imprisonment of not less than ten years; in case
of resulting in serious physical injury, such person shall be sentenced to imprisonment of not less than five years but not more than twelve years.
A person who commits the offense specified in paragraph 2 that results in the death of another shall be sentenced to life imprisonment or imprisonment of not less than twelve years; in
case of resulting in serious physical injury, such person shall be sentenced to imprisonment of not less than ten years.
A person who commits an offense specified in the preceding four paragraphs against a person under the age of seven, shall be subject to punishment prescribed for such offense by increasing
it up to one half.