Yes, and no. While the U.S. Code does include drawings in its prohibition, they currently can't bust the rings of people actually photographing and raping children for real, so the practical response is that a prosecutor isn't going to waste his time, particularly on a subject that strays close to the first amendment right of free press.
If it was a drawing of a real person/event, then perhaps - but as a purely fictional cartoon, it's not really going to be challenged, and in the event it was, the Constitution supercedes any U.S. Code.
For example - the U.S. has a flag code, as well, defining how the flag is to be flown. It is a law that you are to have a light on the flag if it is to be out after dark.
It has already been ruled that the flag code is not a law which can result in penalty for being violated because the Constitution prohibits laws and enforcement of such laws that would deny "free press/speech" which includes displays.
Basically - learn to toughen up. Reacting to it is what gives them a rise. If it's institutional shills, they are too chicken shit to bring out the real abuse pictures they have on file and if they are anons from other boards they are just taking advantage of the anons, here, who can't focus.
Report them all you want and maybe someone can come along to clean it up/out, but it's rather obvious to even outside viewers who is being belligerent.
As if we are concerned about outside viewers, necessarily - but you get the idea.
That's not an enforceable statute. The first amendment overrides it, as stated above. Same way with the flag code. You can't be arrested for burning the flag. Now… You can be arrested for starting an uncontained fire in public without a permit. If the laws of the region allow it. But not for burning the flag.
Now, if you were to draw a real instance of a nude child in a sexual act - then that may be able to be prosecuted, but otherwise, it is not a legal statute that can be enforced. Nor should it.
You want the FBI, Marshals, or Postmaster tracking down some random shitposters who inconvenienced you and insulted you… Or do you want them tracking down and arresting people who actually molest and abuse children?
As I know people who were victims, my focus is less on the edgelords in the world of cartoons and more on real people and real crimes. I can't tell you what yours should be, as that is your free choice - but "If mankind is not judged by their choices then how are we to determine who is good and who is evil?"