Here's my problem with the whole thing:
Technically, it'll be fraud. I mean, I make a promise to sell the buyer a certain product on receiving his cash, and then intentionally fail to deliver. So, it'll be fraud. But what if the buyer already knowingly breaks the law either in
a) Ordering the stuff, or
b) Receiving the stuff.
Whether I deliver the smut or not, I'll be breaking the law. But the gods of happiness are on my side, because if I don't deliver to the perp, and he pays up and is out of pocket,
who's he gonna tell? 
So I'll get a few months for fraud, but he'll get a few years for being a kiddie-porn buyer?
Can it be fraud to sell stolen goods to a fellow thief, and then not produce the goods after receiving the cash?
