Adding an IF ELSE to a function

You can write this code like below-

<?php
$element = get_queried_object_id();
if (!empty($element)) {
    $terms = get_terms([
        'taxonomy' => $element->taxonomy,
        'parent' => $element,
    ]);
    echo '<div style="height: 200px; text-transform: uppercase; border:1px solid #666666; padding:10px; overflow-y: scroll;">
    <div class="breaker-small">Refine Search</div>';
    foreach ($terms as $term) {
        echo '<p class="filters"><a href="' . get_term_link($term) . '">' . $term->name . '</a></p>';
    }
    echo '</div><br />';
} else {
    // Do something
} 
?>