1. (1) Notwithstanding the repeal of the Oklahoma Employment Security Act by Section 40-9-102 of this act, all liabilities accruing thereunder, including both civil and criminal liabilities, including but not limited to liabilities for contributions, liabilities for refunds, liabilities for repayment and liabilities for interest and penalties, shall not be extinguished by the repeal of the Oklahoma Employment Security Act and such liabilities shall be liabilities under this act and shall be administered and enforced as liabilities under this act.
2. (2) Unemployment experience, wage records and contribution records under the Oklahoma Employment Security Act, 40 O.S. 1971 Section 211 through Section 238.1, both inclusive, as amended, shall be deemed and shall constitute the same things under this act unless and except this act expressly provides otherwise.

Added by Laws 1980, SB 687, c. 323, § 9-103, emerg. eff. July 1, 1980.