Enacts GS 14-190.17B, requiring courts to order restitution for first, second, or third degree sexual exploitation of a minor offenses (set forth in GS 14-190.16, 14-190.17, and 14-190.17A, respectively). Also requires courts to order a defendant who viewed child pornography and has been convicted of first, second, or third degree sexual exploitation of a minor to make restitution. Directs the court to determine the full amount of the victim's losses for costs incurred as a proximate result of the offense, including applicable injuries and damages described in GS 15A-1340.35 (Basis for restitution); medical services relating to physical, psychiatric, or psychological care; physical and occupational therapy or rehabilitation; transportation, temporary housing, and childcare expenses; loss of income; litigation costs; and other relevant losses incurred by the victim. Provides for apportionment when more than one defendant contributed to the losses of the victim. Allows for the defendant to petition the court to amend the order upon showing the victim has received restitution in the full amount of the victim's determined losses. Allows the court to require the victim to provide information for amounts paid in other cases for the same losses. Provides for the statute to supersede Article 81C, GS Chapter 15A (governing restitution in criminal cases), in case of conflict. Applies to orders for restitution entered on or after December 1, 2021.