§ 133.18 DETERMINING FACTORS.
   In determining whether an object is drug paraphernalia for the purpose of enforcing this subchapter, the following factors should be considered in addition to all other logically relevant factors:
   (A)   Statements. Statements by an owner or by anyone in control of the object concerning its use;
   (B)   Prior convictions. Prior convictions, if any, of an owner, or of anyone in control of the object under any state or federal law relating to any controlled substance;
   (C)   Proximity to violation. The proximity of the object, in time and space, to a direct violation of the Uniform Controlled Substance Act, Iowa Code Chapter 124;
   (D)   Proximity to substances. The proximity of the object to controlled substances;
   (E)   Residue. The existence of any residue of controlled substances on the object;
   (F)   Evidence of intent. Direct or circumstantial evidence of the intent of an owner or of anyone in control of the object, to deliver it to persons whom he or she knows, or should reasonably know, intend to use the object to facilitate a violation of the Uniform Controlled Substances Act, Iowa Code Chapter 124;
   (G)   Innocence of an owner. The innocence of an owner, or of anyone in control of the object, as to a direct violation of the Uniform Controlled Substances Act, Iowa Code Chapter 124, should not prevent a finding that the object is intended for use or designed for use as drug paraphernalia;
   (H)   Instructions. Instructions, oral or written, provided with the object concerning its use;
   (J)   Descriptive materials. Descriptive materials accompanying the object which explain or depict its use;
   (K)   Advertising. National and local advertising concerning its use;
   (L)   Displayed. The manner in which the object is displayed for sale;
   (M)   Licensed distributor or dealer. Whether the owner, or anyone in control of the object, is a legitimate supplier of like or related items to the community, such as a licensed distributor or dealer of tobacco products;
   (N)   Sales ratios. Direct or circumstantial evidence of the ratio of sales of the object(s) to the total sales of the business enterprise;
   (O)   Legitimate uses. The existence and scope of legitimate uses for the object in the community; and
   (P)   Expert testimony. Expert testimony concerning its use.
(1999 Code, § 48.04) Penalty, see § 10.99