Iowa Code § 124.410: Accommodation offense.

1. In a prosecution for unlawful delivery or possession with intent to deliver marijuana, if the prosecution proves that the defendant violated the provisions of section 124.401, subsection 1, by proving that the defendant delivered or possessed with intent to deliver one-half ounce or less of marijuana which was not offered for sale, the defendant is guilty of an accommodation offense and rather than being sentenced as if convicted for a violation of section 124.401, subsection 1, paragraph “d”, shall be sentenced as if convicted of a violation of section 124.401, subsection 5. An accommodation offense may be proved as an included offense under a charge of delivering or possessing with the intent to deliver marijuana in violation of section 124.401, subsection 1.

2. Subsection 1 does not apply to any of the following:

a. Hashish, hashish oil, or other derivatives of marijuana as defined in section 124.101, subsection 20.

b. Hemp or a hemp product excluded from schedule I of controlled substances as provided in section 124.204, subsection 7.