§ 138. Debtors to state or United States not to be discharged. Neither
of the following named persons shall be discharged from imprisonment,
under the provisions of this article:

1. A person owing a debt or duty to the United States.

2. A person owing a debt or duty to the state, for taxes or for money
received or collected by any person, as a public officer or in a
fiduciary capacity, or a cause of action specified in section
sixty-three-c of the executive law or a judgment recovered upon such a
cause of action.