B. Notwithstanding subsection A of this section, this chapter does not apply to a foreign-country judgment that either:
1. Grants or denies the recovery of a sum of money if it is any of the following:
(a) A judgment for taxes.
(b) A fine or other penalty.
(c) A judgment for divorce, support or maintenance or other judgment rendered in connection with domestic relations.
2. Originates from a foreign country that has not adopted or enacted a reciprocal law related to foreign-country money judgments that is similar to this chapter.
C. The party seeking recognition of a foreign-country judgment has the burden of establishing that this chapter applies to the foreign-country judgment.
D. This chapter does not prevent the recognition under principles of comity or otherwise of a foreign-country judgment that is not within the scope of this chapter.