N.Y. RPT Law § 994
This is the official text of N.Y. RPT Law § 994, part of New York’s RPT Law — part of the compiled statutory law of New York, published by the state as "RPT Law." Browse the sections below, each linked to its official government source.
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No fine or imprisonment for non-payment of taxes
Official statutory text
§ 994. No fine or imprisonment for non-payment of taxes. Neglect or\nrefusal to pay any tax shall not be punishable as a contempt or as\nmisconduct and no fine shall be imposed for such non-payment, nor shall\nany person be imprisoned or otherwise punishable on account of\nnon-payment of any tax or of any fine imposed for refusal or neglect to\npay such tax. This section shall not apply to proceedings supplementary\nto execution upon judgments recovered for taxes.\n
Status: in_force · Read it on the official government site
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