penalties incurred, or proceedings begun Sec. 3. A SECTION of P.L.217-1987 does not affect: (1) rights or liabilities accrued; (2) penalties incurred; or (3) proceedings begun; before July 1, 1987. Those rights liabilities, penalties, and proceedings continue and shall be imposed and enforced under prior law as if P.L.217-1987 had not been enacted. As added by P.L.220-2011, SEC.5.