(1) A person who intentionally views over the Internet visual or printed matter depicting a minor engaged in sexually explicit conduct is guilty of viewing depictions of a minor engaged in sexually explicit conduct.

(2) Viewing depictions of a minor engaged in sexually explicit conduct is a Class E offense.

(3) For the purposes of determining whether a person intentionally viewed over the Internet a visual or printed matter depicting a minor engaged in sexually explicit conduct, the trier of fact shall consider the title, text, and content of the visual or printed matter, as well as the Internet history, search terms, thumbnail images, downloading activity, expert computer forensic testimony, number of visual or printed matter depicting minors engaged in sexually explicit conduct, defendant’s access to and control over the electronic device and its contents upon which the visual or printed matter was found, or any other relevant evidence. The prosecuting authority must prove beyond a reasonable doubt that the viewing was initiated by the user of the computer where the viewing occurred.

(4) For the purposes of this section, each separate Internet session of intentionally viewing over the Internet visual or printed matter depicting a minor engaged in sexually explicit conduct constitutes a separate offense.