(1m)    Whoever possesses, or accesses in any way with the intent to view, any undeveloped film, photographic negative, photograph, motion picture, videotape, or other recording of a child engaged in sexually explicit conduct under all of the following circumstances may be penalized under sub. (3):

      (a)    The person knows that he or she possesses or has accessed the material.

      (b)    The person knows, or reasonably should know, that the material that is possessed or accessed contains depictions of sexually explicit conduct.

      (c)    The person knows or reasonably should know that the child depicted in the material who is engaged in sexually explicit conduct has not attained the age of 18 years.

   (2m)   Whoever exhibits or plays a recording of a child engaged in sexually explicit conduct, if all of the following apply, may be penalized under sub. (3):

      (a)    The person knows that he or she has exhibited or played the recording.

      (b)    Before the person exhibited or played the recording, he or she knew the character and content of the sexually explicit conduct.

      (c)    Before the person exhibited or played the recording, he or she knew or reasonably should have known that the child engaged in sexually explicit conduct had not attained the age of 18 years.

   (3)   

      (a)    Except as provided in par. (b), a person who violates sub. (1m) or (2m) is guilty of a Class D felony.

      (b)    A person who violates sub. (1m) or (2m) is guilty of a Class I felony if the person is under 18 years of age when the offense occurs.