I don't know any coding but even I could code that, Doesn't seem that hard and technically it's not really a virus.
I mean in thought you are basically taking away the taskbar and Icons temporarily until they go into task manager and go to run and type "explorer.exe" and then it's back again.
They won't ban you for that
and even if you thought they could, why would you post it?
Frankly Spyware and Viruses and Adware and Malware were all very hard to protect your computer from but now it's just, too easy.