A. Except as otherwise provided in subsection B of this section, the Uniform Foreign-Country Money Judgments Recognition Act applies to a foreign-country judgment to the extent that the judgment:
1. Grants or denies recovery of a sum of money; and 2. Under the law of the foreign country where rendered, is final, conclusive, and enforceable. B. The Uniform Foreign-Country Money Judgments Recognition Act does not apply to a foreign-country judgment, even if the judgment grants or denies recovery of a sum of money, to the extent that the judgment is:
1. A judgment for taxes;
2. A fine or other penalty; or 3. A judgment for divorce, support, or maintenance, or other judgment rendered in connection with domestic relations. C. A party seeking recognition of a foreign-country judgment has the burden of establishing that the Uniform Foreign-Country Money Judgments Recognition Act applies to the foreign-country judgment.