728.14  Commercial film and photographic print processor reports of depictions of minors engaged in prohibited sexual acts.
  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 film, photograph, video tape, negative, or slide which depicts 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 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 depictions involving mere nudity of the minor, but shall report depictions involving a prohibited sexual act. This section shall not be construed to require a processor to review all films, photographs, video tapes, negatives, or slides delivered to the processor within the processor’s professional capacity or employment.
  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 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 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 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 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 depiction of the nude minor.
  2.  A person who violates this section is guilty of a simple misdemeanor.
89 Acts, ch 263, §4; 94 Acts, ch 1128, §2