A bill for an act relating to sexual exploitation of a minor, and making penalties applicable.

This bill (SF 32) changes how Iowa prosecutes possession or purchase of visual depictions involving minors in prohibited sexual acts. It requires that multiple images of the *same* minor be treated as separate offenses (previously counted as one), directly affecting individuals convicted of such possession. Key provisions clarify that each depiction of the same minor constitutes a distinct violation under Code section 728.12(3), increasing potential charges for repeat offenses. Penalties include class D felony (up to 5 years, $10,245 fine) for first offenses and class C felony (up to 10 years, $13,660 fine) for subsequent offenses, with mandatory sex offender registration.