N.Y. Real Property Tax Law § 994: 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.