Oklahoma Code § 40-9-103

Title 40. Labor: Transitional provisions
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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.

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