New York Debtor & Creditor Law Section 138 - Debtors to state or United States not to be discharged.

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

Last modified: February 3, 2019