Any person who intentionally--
(a) carries out a sexual act with or towards a child who is under the age of 16 years, or
(b) incites a child who is under the age of 16 years to carry out a sexual act with or towards the person, or
(c) incites a child who is under the age of 16 years to carry out a sexual act with or towards another person, or
(d) incites another person to carry out a sexual act with or towards a child who is under the age of 16 years,and who knows that the sexual act is being filmed for the purposes of the production of child abuse material, is guilty of an offence.
: Maximum penalty--Imprisonment for 10 years.