Section 43.27 - Duty to Report(a) For purposes of this section, " visual material" has the meaning assigned by Section 43.26.(b) A business that develops or processes visual material and determines that the material may be evidence of a criminal offense under this subchapter shall report the existence of the visual material to a local law enforcement agency.Added by Acts 2003, 78th Leg., ch. 1005, Sec. 6, eff. 9/1/2003.