Should a 30-year-old female teacher who has sex with a 12-year-old male student be punished equally harshly as a 30-year-old male teacher who has sex with a 12-year-old female student?
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Honestly? Your question doesn't have enough information. The use of position to force sex should be punished symmetrically. Otherwise, why should anyone be punished? In many countries 12 year old women give birth, it depends on a physiology of a particular woman. In terms of boys, most of 12-13 year old would give anything to sleep with some of the teachers -- certainly more fun than masturbation. I guess, you are asking whether some bias is conceivable without knowing any details. Technically speaking, some bias is reasonable -- it's impossible to force sex on a male by say beating him -- he has to want it.