When subscribing to JotForm is there an escalation process for emails from the report submission.

I have created an online incident report which currently only gives an option of it being sent direct to one email address. ( Free version)

In the paid version would it give me the option of directing the report to different people based on conditions?

Can the report be added to or commented on when email is escalated to the up line.

Would like to have it so when it goes to person one they can comment then it gets escalated upwards and /or the person investigating the report can add notes and it comes back down the line.  

With a Free account, you can create only one Email Notification with one condition. The paid accounts do not have this limit, so you should be able to create unlimited number of Notification and conditions for those Notifications. 

How to Send Email Based on User's Answer

You can also create an approval workflow form. Please check this guide for more details:

A General Approach on Building an Approval Process Workflow