Enacts new GS 14-409.13 requiring a firearm owner to report the loss or theft of the firearm within 24 hours after discovering the loss or theft to either (1) the local law enforcement agency with jurisdiction over the location where the loss or theft occurred or (2) the State Bureau of Investigation (SBI). Specifies information about the firearm and circumstances of the loss or theft that must be included in the report. Requires the law enforcement agency or SBI to enter that information into the National Crime Information Center database. Makes violations a Class 3 misdemeanor and second and subsequent violations a Class I felony. Applies to offenses committed on or after December 1, 2025.