My mother is not incapacitated and does not wish to move to the US and we cannot move to Argentina at the present time financially. I posed the question for the future not now.

I have heard from my legal representative in Argentina and this is what I was told:
This section of the Criminal Code deals with "abandonment" of a person. To "abandon" somebody, you must have a PRE-EXISTING obligation of taking care of him/her.

A pre-existing obligations to take care of your mother would exist if, for instance, you had the legal custody of your mother, or probably in case you lived with her at the time she is "in need" of help. But no judge will force you to move to Argentina because your mother needs you.

In any case, this section of the Criminal Code applies more to cases like the following:

-- If you hit somebody with your car, and run away from the accident without helping the victim.
-- If you walk by a person who is having a seizure and do not stop to give him/her a hand.
-- If you are a medical doctor and do not offer help to somebody in a medical emergency.
-- A mountain guide who leaves a guided tourist up in the mountain in the middle of a storm.

Again, for an "abandonment" to take place, there has to be a prior obligation to take care of somebody. This obligation could exist on account of a prior contract (e.g. a mountain guide), a legal imposition (e.g. a medical doctor), or a prior act or occurrence (e.g. car accident).
Making arrangements for your mother to be placed in a home (paid out of her funds), or to have a full-time nurse (idem), would be enough to comply with this obligation.

Hope this is of help.