{"data":{"id":"us-ny/n.y.-real-property-tax-law-994","jurisdiction":"us-ny","citation":"N.Y. Real Property Tax Law § 994","heading":"No fine or imprisonment for non-payment of taxes","body":"§ 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.","path":["Real Property Tax Law","Article 9. Levy and Collection of Taxes","Title 5. Provisions of General Application; Miscellaneous"],"source_url":"https://legislation.nysenate.gov/api/3/laws/RPT/994","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:45Z","sha256":"db0576ec7043a97978a320e754eeeaf39b774cf94dcedef54ea92604eb065a3a","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-real-property-tax-law-992","next":"us-ny/n.y.-real-property-tax-law-995"},"notice":"GroundRules: Original legal text. Not legal advice."}