No effect of P.L.39-1987 on rights or liabilities accrued,

penalties incurred, or proceedings begun Sec. 2. A SECTION of P.L.39-1987 does not affect any: (1) rights or liabilities accrued; (2) penalties incurred; or (3) proceedings begun; before the effective date of that SECTION. Those rights, liabilities, penalties, and proceedings continue and shall be imposed and enforced under prior law as if that SECTION of P.L.39-1987 had not been amended. As added by P.L.220-2011, SEC.5.