SpamCop Reporting of Viruses is specifically allowed per the following extract from the very bottom of On what type of email should I (not) use SpamCop?:
QUOTE
Viruses

Viruses are another form of spam and may be reported to SpamCop as such. Viruses may also be used to trigger Ironport's Virus Outbreak Filterstm.
NOTE: Ironport's Virus Outbreak Filters™ are Trade Marks of Ironport, but I can't do superscripting here, so I have attempted to compensate.