If you have space to keep it inside, there is a chance it might drop all those leaves and then have new growth. I dunno that you need to buy a tombstone just yet.

Don't over water it. Since there are no leaves, it won't need much. Keep barely moist, in high light and keep as warm as possible. It could leaf out. I have kept other peppers over the winter and even in a greenhouse, they look rough. Course I keep my greenhouse on the cool side (50*). They have leafed out. I think the ghost pepper needs even more heat than most. Don't know for sure, it's not on my list of wants.

Unless you got a very hard frost and the roots froze as well, your plant is probably still very much alive.

At this point though, you can probably forget about chile production for this plant this season, but can certainly overwinter it. Remove all dead leaves, trim down the branches and root ball and re-pot in fresh medium. This should give you an earlier production next season.

I had the very same happen to my Rocoto peppers (all leaves dead) and they are sprouting fresh shoots all over after a few weeks indoors.