Minn. Stat. § 617.246
Subd. 1. Definitions.
(e) "Sexual conduct" means any of the following if the depiction involves a minor:
Subd. 2. Use of minor.
It is unlawful for a person to promote, employ, use or permit a minor to engage in or assist others to engage in posing or modeling alone or with others in any sexual performance if the person knows or has reason to know that the conduct intended is a sexual performance.
Any person who violates this subdivision is guilty of a felony and may be sentenced to imprisonment for not more than five years or to payment of a fine of not more than $10,000 for the first offense and $20,000 for a second or subsequent offense, or both.
Subd. 3. Operation or ownership of business.
A person who owns or operates a business in which a work depicting a minor in a sexual performance, as defined in this section, is disseminated, and who knows the content and character of the work disseminated, is guilty of a felony and may be sentenced to imprisonment for not more than five years, or to payment of a fine of not more than $10,000 for the first offense and $20,000 for a second or subsequent offense, or both.
Subd. 4. Dissemination.
A person who, knowing or with reason to know its content and character, disseminates for profit a work depicting a minor in sexual performance, as defined in this section, is guilty of a felony and may be sentenced to imprisonment for not more than five years, or to payment of a fine of not more than $10,000 for the first offense and $20,000 for a second or subsequent offense, or both.
Subd. 5. Consent; mistake.
Neither consent to sexual performance by a minor or the minor's parent, guardian, or custodian nor mistake as to the minor's age is a defense to a charge of violation of this section.