That law puts decision making burdens on the wrong people and there are no end of debatable cases.
The police department of a nearby city told an employer that the picture of a young boy in his underwear on an employee's computer was actionable.
On the other hand, if an "IT technician" gets too sensitive, people with bathtub photos of their kids are going to have their lives ruined.
Then there's the issue of whether it's even safe to report things. Right here on Slashdot, someone who runs a porn hosting business said that the first time they found a customer running underage porn, they contacted the authorities. The authorities then threatened to prosecute the hosting firm. When that firm finds child porn today they silently fire the customer and delete the content.