Decision G.R. No. 227363 - 29 - perpetua under Article 266-B of the RPC, or even the death penalty if the victim is ( 1) under 18 years of age and the offender is a parent, ascendant, step-parent, guardian, relative by consanguinity or affinity within the third civil degree, or common-law spouse of the parent of the victim; or (2) when the victim is a child below 7 years old. It is basic in statutory construction that in case of irreconcilable conflict between two laws, the later enactment must prevail, being the more recent expression of legislative will. 72 Indeed, statutes must be so construed and harmonized with other statutes as to form a uniform system of jurisprudence, and if several laws cannot be harmonized, the earlier statute must yield to the later enactment, because the later law is the latest expression of the legislative will. 73 Hence, Article 266-B of the RPC must prevail over Section 5(b) ofR.A. No. 7610. In sum, the following are the applicable laws and penalty for the crimes of acts of lasciviousness or lascivious conduct and rape by carnal knowledge or sexual assault, depending on the age of the victim, in view of the provisions of paragraphs 1 and 2 of Article 266-A and Article 336 of the RPC, as amended by R.A. No. 8353, and Section 5(b) ofR.A. No. 7610: Designation of the Crime & Imposable Penalty ~ Under 12 years old or demented . Acts of Lasciviousness committed against children exploited in prostitution or other sexual abuse 72 73 Acts of Lasciviousness under Article 336 of the RPC in relation to Section 5(b) ofR.A. No. 7610: reclusion temporal in its medium period 12 years old or below 18, or 18 under special circumstances 74 Lascivious conduct75 under Section 5(b) of R.A. No. 7610: reclusion temporal in its medium period to reclusion perpetua 18 years old and above Not applicable Republic of the Philippines v. Yahon, 736 Phil. 397, 410 (2014). Id. at 41 0-411. 74 The "children" refers to a person below eighteen ( 18) years of age or those over but are unable to fully take care of themselves or protect themselves from abuse, neglect, cruelty, exploitation or discrimination because ofa physical or mental disability or condition. [Section 3(a), R.A. No. 7610] "Child" shall refer to a person below eighteen (18) years of age or one over said age and who, upon evaluation of a qualified physician, psychologist or psychiatrist, is found to be incapable of taking care of himself fully because of a physical or mental disability or condition or of protecting himself from abuse. [Section 2(a), Rules and Regulations on the Reporting and Investigation of Child Abuse Cases] 75 "Lascivious condu~t'' means the intentional touching, either directly or through clothing, of the genitalia, anus, groin, breast, inner thigh, or buttocks, or the introduction of any object into the genitalia, anus or mouth, of any person, whether of the same or opposite sex, with an intent to abuse, humiliate, harass, degrade, or arouse or gratify the sexual desire of any person, bestiality, masturbation, lascivious exhibition of the genitals or pubic area of a person. [Section 2(h), Rules and Regulations on the Reporting and lnvo,dgat;on ofChHd Abu'e C"e'] 7