The classes of persons enumerated in this subsection shall
make a report within twenty-four hours and as provided in
section 232.70, of cases of child abuse. In addition, the
classes of persons enumerated in this subsection shall make a
report of abuse of a child who is under
twelvesixteen years
of age and may make a report of abuse of a child who is
twelvesixteen years of age or older, which would be defined as child
abuse under section 232.68, subsection 2, paragraph "c" or
"e", except that the abuse resulted from the acts or omissions
of a person other than a person responsible for the care of
the child.