I. Taxes and debts created by the debtor's fraud, embezzlement or defalcation while acting as a public officer or in any fiduciary capacity shall not be discharged.
II. Loan repayments due from loans made in accordance with the provisions of RSA 200-I to a medical or veterinary student shall not be eligible to be discharged if less than 10 years have passed since the first loan repayment was due.