Okla. Stat. tit. 40, § 40-9-103: Transitional provisions

TRANSITIONAL PROVISIONS. (1) Notwithstanding the repeal of the

Oklahoma Employment Security Act by Section 9-102 of this title, 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) 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.