Commercial film and photographic print processor reports of depictions of minors engaged in prohibited sexual acts.

Iowa Code § 728.14, under OBSCENITY.

Iowa Code § 728.14

1. A commercial film and photographic print processor who has knowledge of or observes, within the scope of the processor’s professional capacity or employment, a visual depiction of a minor whom the processor knows or reasonably should know to be under the age of eighteen, engaged in a prohibited sexual act or in the simulation of a prohibited sexual act, shall report the visual depiction to the county attorney immediately or as soon as possible as required in this section . The processor shall not report to the county attorney visual depictions involving mere nudity of the minor, but shall report visual depictions involving a prohibited sexual act. This section shall not be construed to require a processor to review all visual depictions delivered to the processor within the processor’s professional capacity or employment. 2. For purposes of this section , “prohibited sexual act” means any of the following: a. A sex act as defined in section 702.17 . b. An act of bestiality involving a minor. c. Fondling or touching the pubes or genitals of a minor for the purpose of arousing or satisfying the sexual desires of a person who may view a visual depiction of the act. d. Fondling or touching the pubes or genitals of a person by a minor for the purpose of arousing or satisfying the sexual desires of a person who may view a visual depiction of the act. e. Sadomasochistic abuse of a minor for the purpose of arousing or satisfying the sexual desires of a person who may view a visual depiction of the abuse. f. Sadomasochistic abuse of a person by a minor for the purpose of arousing or satisfying the sexual desires of a person who may view a visual depiction of the abuse. g. Nudity of a minor for the purpose of arousing or satisfying the sexual desires of a person who may view a visual depiction of the nude minor. 3. A person who violates this section is guilty of a simple misdemeanor. 89 Acts, ch 263, §4 ; 94 Acts, ch 1128, §2 ; 2012 Acts, ch 1057, §9