Are viruses considered to be cells? Would they be included in these cell theory statements

No, the viruses are not considered as cells.

They are not considered as living cells as they can not do anything outside the cell.

They are obligate parasites which can not survive in absence of any host.

They are considered as complex assemblies of molecules such as nucleic acid, proteins, lipids et cetera.

Thus, they also do not follow any of the principles of cell theory.