The Roll of Duct Tape is a very useful material used in several crafting recipes, notably escape tools. It is currently an essential item in the game which can be found in inmates' desks or sold by those same inmates. It can also be used to retain a guard or an inmate by tying them up when they are down, like the Rope or to blind a Security Camera for 60 seconds.
The "tying up" function is involved in a Prison Takeover escape way where the player has to knock down and beat at least 80% of the guards in a prison, forcing the Warden to open the front gate and let the player run free. An important supply of duct tape or rope is necessary through.