Man is seen digging into exposed cleavage at Christmas party in the prison

Two adults kiss in the shadows. Some mild flirting.

There are a couple fight scenes that lean slightly to slapstick. Throughout the movie there is a prison theme with some "tough guy" acts and taunting. Eluding the police is also a running theme through the movie. A Nerf-like "pellet" gun is used later in the movie against police.

There's really no potty mouth noticed at all in the movie beyond saying "fart" and "poo" a few times in their respective suitable contexts.

Santa tastes some "home brew".

There is a one minute adventure inside the tower that could be seen as fun for older children but might be intense for younger viewers. Santa is shown in some un-Santa-like living conditions, and also shown being un-Santa-like (just a bit), and this could be unsettling for younger viewers