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.
New York Legal Code