A bill to amend title 18 of the United States Code relating to the sexual exploitation of children.

Amends the Federal criminal code dealing with the sexual exploitation of children. Prohibits the distribution of material involving the sexual exploitation of minors even if the material is not found to be "obscene" and is transferred without sale.

Increases the criminal fines for violation of this section by individuals from $10,000 to $75,000 (from $15,000 to $150,000 for a second or subsequent offense). Sets a fine of $250,000 for organizations.

Provides for both criminal and civil forfeiture.

Requires the Attorney General to report annually to Congress on the number of cases and convictions, and the dollar amount received in forfeiture, under this section.