Enacts GS 14-401.26, creating a duty for a witness of a crime or attempted crime to report the attempt or crime to a law enforcement officer or agency as soon as reasonably practicable, by phone or other means, if reasonably believed to result in the victim suffering serious physical injury, as defined, or death. Creates a duty for a person at the scene of a crime or emergency to render reasonable assistance to a person if the person knows the person is exposed to or has suffered serious physical injury. Defines reasonable assistance to mean obtaining or attempting to obtain aid from law enforcement or medical personnel by phone or other means. Excepts from the duties to report and render assistance a person who reasonably believes reporting or rendering aid would place that person or another in danger of immediate bodily harm.

Provides that the statute does not affect privileged relationships and does not relieve a person from any other duty to report or render aid as required by law. Provides for strict confidence of a person reporting a crime or attempted crime by law enforcement and limits disclosure to court order, or without court order to government entities demonstrating the need for the entity to carry out the entity's mandated responsibilities. Creates limited immunity from civil liability for persons who give reasonable assistance pursuant to the act. Makes a violation of the duties created under the act a Class 2 misdemeanor, punishable by a fine of at least $100 but not exceeding $500.

Applies to offenses committed on or after December 1, 2019.