N.Y. Real Prop. Tax Law § 994

§ 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.\n