N.Y. Real Property Tax Law Section 994
No fine or imprisonment for non-payment of taxes

980
Tax statements and receipts to show nature and amount of local assistance by state 980‑A
Tax credits for contributions to certain funds 981
Tax statements to include notice of arrears 982
Notice to non-residents in towns 984
Notice to non-residents in cities 986
Receipts for taxes 987
Notice of unpaid taxes 988
Remedy of occupant for taxes paid by him 990
Supplementary proceedings to collect taxes 992
Action for sequestration 994
No fine or imprisonment for non-payment of taxes 995
Collection of taxes and special assessments from a municipal corporation 996
Contracts with banks for the collection of taxes and certain special assessments 999
Levy and collection of certain taxes in the county of Ontario and city of Geneva