ยง 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.
Structure New York Laws
Article 9 - Levy and Collection of Taxes
Title 5 - Provisions of General Application; Miscellaneous
980 - Tax Statements and Receipts to Show Nature and Amount of Local Assistance by State.
980-A - Tax Credits for Contributions to Certain Funds.
981 - Tax Statements to Include Notice of Arrears.
982 - Notice to Non-Residents in Towns.
984 - Notice to Non-Residents in Cities.
988 - Remedy of Occupant for Taxes Paid by Him.
990 - Supplementary Proceedings to Collect Taxes.
992 - Action for Sequestration.
994 - No Fine or Imprisonment for Non-Payment of Taxes.
995 - Collection of Taxes and Special Assessments From a Municipal Corporation.
996 - Contracts With Banks for the Collection of Taxes and Certain Special Assessments.
999 - Levy and Collection of Certain Taxes in the County of Ontario and City of Geneva.