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The Laws of New York
Consolidated Laws of New York
CHAPTER 50-A
Real Property Tax
ARTICLE 9
Levy and Collection of Taxes
TITLE 5
Provisions of General Application; Miscellaneous
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SECTION 992
Action for sequestration
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TITLE 5
Provisions of General Application; Miscellaneous
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SECTION 995
Collection of taxes and special assessments from a municipal corporation
This entry was published on 2014-09-22
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SECTION 994
No fine or imprisonment for non-payment of taxes
Real Property Tax (RPT) CHAPTER 50-A, ARTICLE 9, TITLE 5
§ 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.