The criminal offense of lewd acts with a minor, or lewd and lascivious acts with a minor, is generally committed when (1) the offender touches the child’s body or gets the child to touch the child’s body, the offender’s body, or someone else; (2) the touching occurs on bare skin or through clothing; (3) the touching was for sexual reasons; and (4) the child was under 14 years of age.

Laws regarding lewd acts with a minor vary from state to state, including the required age of the child and the required elements of the criminal offense. And some states classify the criminal offense of lewd acts with minor as the criminal offense of indecency with a minor, or lewd or indecent proposals or acts to a child, or a similar offense.

Some states have expanded the definition of these laws to include looking at the body or private parts of a child in a sexual manner, or causing or forcing a child to witness sex acts in the presence of the child. These states prosecute persons who engage in such activity in online video chat rooms for this criminal offense.

The criminal offense of lewd acts with a minor (or similar offense) is generally located in a state’s statutes—often in the penal or criminal code.

In New York, the criminal offense of lewd acts with a minor is addressed under the state's penal code, specifically in the statutes concerning sexual offenses. The relevant laws in New York define and penalize various forms of sexual conduct with minors, including sexual abuse, forcible touching, and use of a child in a sexual performance. The age of the minor and the nature of the act are critical factors in determining the severity of the offense. For example, under New York Penal Law Section 130.65, a person is guilty of sexual abuse in the first degree when he or she subjects another person to sexual contact when the other person is less than thirteen years old. Additionally, New York law criminalizes the possession, production, or distribution of child pornography, which can include lewd acts recorded or transmitted electronically. The state also has specific provisions for offenses committed via electronic means, such as using the internet to exploit or engage in sexual conduct with minors. Penalties for these offenses can be severe, including imprisonment and registration as a sex offender.