44-329. Transitional provisions
A. An initial report filed pursuant to this chapter for property that was not required to be reported before January 1, 2001 but that is subject to this chapter shall include all items of property that would have been presumed abandoned within ten years before January 1, 2001 as if this chapter had been in effect during that period.
B. This chapter does not relieve a holder of a duty that arose before January 1, 2001 to report, pay or deliver property. Except as provided in section 44-321, subsection C, a holder who did not comply with the law in effect before January 1, 2001 is subject to the applicable provisions for enforcement and penalties that were in effect under the prior law.