Generally, when a person is charged with taking indecent liberties, the liberties must be taken in the physical presence of the child, but physical contact is not required. Exposing one's private parts to a child with sexual intent may constitute the crime. An indecent liberty may consist of communication of indecent language.
The following is an examle of a state statute dealing with taking indecent liberties:
"21-3503. Indecent liberties with a child.
(a) Indecent liberties with a child is engaging in any of the following acts with a child who is 14 or more years of age but less than 16 years of age:
(b) It shall be a defense to a prosecution of indecent liberties with a child as described in subsection (a)(1) that the child was married to the accused at the time of the offense.
(c) Indecent liberties with a child is a severity level 5, person felony."
From: http://definitions.uslegal.com/i/indecent-liberties/
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As far as I can tell it means touching, kissing, feeling a minor but not actually having intercourse. I was researching this question myself.
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