A person generally commits the criminal offense of sexual assault of a child—regardless of whether the person knows the age of the child at the time of the offense—if the person (1) causes the penetration of the anus or sexual organ of a child by any means; (2) causes the penetration of the mouth of a child by the sexual organ of the person; (3) causes the sexual organ of the child to contact or penetrate the mouth, anus, or sexual organ of the person or another person; (4) causes the anus of a child to contact the mouth, anus, or sexual organ of the person or another person; or (5) causes the mouth of a child to contact the anus or sexual organ of the person or another person.

The naming and definition of the criminal offense of sexual assault of a child varies from state to state. These criminal offenses are generally located in a state’s statutes—often in the penal or criminal code.

In North Carolina, the criminal offense of sexual assault of a child is addressed under various statutes related to sexual offenses involving minors. The state's laws define a range of sexual offenses that include, but are not limited to, statutory rape, sexual offense with certain victims, and indecent liberties with children. North Carolina General Statutes (NCGS) § 14-27.23 and § 14-27.28 specifically address statutory rape and sexual offense with a person who is 13, 14, or 15 years old when the defendant is at least six years older than the victim. Additionally, NCGS § 14-27.30 and § 14-27.31 cover statutory rape or sexual offense of a person who is 15 years old or younger. The law does not require the perpetrator to know the age of the child to be charged with these offenses. The statutes outline various degrees of severity based on the nature of the sexual act and the ages of the individuals involved. Penalties for these crimes are severe and can include significant prison time, with certain offenses classified as felonies. It is important for individuals to be aware that consent is not a defense when the victim is below the age of consent, which in North Carolina is 16 years old.