Section 10, The Sexual Offences Act, 2012

(1) A male person who engages in or attempts to engagein sexual intercourse with a woman whom he knows to be his sister, half-sister, mother, grandmother , daughter or niece commits the offence of incest by a man and is liable on conviction to imprisonment for a term not less than five years and not exceeding fifteen years. (2) A person commits an offence under subsection (1) notwithstanding that the relation between him and the other person is not traced through lawful wedlock.