Section 994. No fine or imprisonment for non-payment of taxes  


Latest version.
  • Neglect or
      refusal to pay any tax shall not be  punishable  as  a  contempt  or  as
      misconduct  and no fine shall be imposed for such non-payment, nor shall
      any  person  be  imprisoned  or  otherwise  punishable  on  account   of
      non-payment  of any tax or of any fine imposed for refusal or neglect to
      pay such tax. This section shall not apply to proceedings  supplementary
      to execution upon judgments recovered for taxes.