If you sink it, follow these steps. Get it out as fast as possible. Take the plugs out, turn it up on its side, try to angle plug holes towards ground so gravity helps and start pulling it over. Pull until all water is out or as much as you can. Put plugs in turn on choke and start. Let her idle for a few minutes and then drive around slowly(20 mph) for a while until she gets good and warm and then slowly start going faster(60+) and give it a few cracks to blow the water out of the muffler and pipe, dont shut her off for a while though, let her dry all the water out. Have fun until you go home and dont worry about it. When you gets home change your change case oil as soon as possible. Water do get in there and it sucks when it freezes.
Dont worry about the gas or oil. They are air locked unless she goes on her side or upside down.
As long as its only fresh water it wont hurt anything. If its salt water its gonna cause damage.
I had this happen to me last year easter weekend. Two hours later I was crossing again. And going about 2 miles with her full throttle(130mph on dream meter). Never hurt nothing.