Statute · New York Real Property Tax Law
N.Y. Real Prop. Tax Law § 994 — No fine or imprisonment for non-payment of taxes
N.Y. Real Prop. Tax Law § 994
- Type
- Statute
- Source
- New York Real Property Tax Law
- Jurisdiction
- New York
- Current through
- Nov 5, 2026 (NY Senate Open Legislation)
§ 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…
Citator
N.Y. Real Prop. Tax Law § 994 — No fine or imprisonment for non-payment of taxes is in force in the current edition of the Code, and nothing recorded condemns it.
§ 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.