N.Y. Debtor & Creditor Law § 138

§ 138. Debtors to state or United States not to be discharged. Neither\nof the following named persons shall be discharged from imprisonment,\nunder the provisions of this article:\n 1. A person owing a debt or duty to the United States.\n 2. A person owing a debt or duty to the state, for taxes or for money\nreceived or collected by any person, as a public officer or in a\nfiduciary capacity, or a cause of action specified in section\nsixty-three-c of the executive law or a judgment recovered upon such a\ncause of action.\n