2006 New York Code - No Fine Or Imprisonment For Non-payment Of Taxes.



 
    §  994.  No fine or imprisonment for non-payment of taxes.  Neglect or
  refusal to pay any tax shall not be  punishable  as  a  contempt  or  as
  misconduct  and no fine shall be imposed for such non-payment, nor shall
  any  person  be  imprisoned  or  otherwise  punishable  on  account   of
  non-payment  of any tax or of any fine imposed for refusal or neglect to
  pay such tax. This section shall not apply to proceedings  supplementary
  to execution upon judgments recovered for taxes.

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