The grant of discharge of residual debt leaves the following unaffected:
1. obligations incumbent on the debtor under a tort committed by wanton act, outstanding statutory maintenance arrears which the debtor has intentionally not paid contrary to his or her obligation or tax obligations, insofar as the debtor has been issued with a final sentence in connection therewith for a tax offence under section 370, 373 or 374 of the Fiscal Code; the creditor is to file the corresponding claim in accordance with section 174 (2), stating this legal reason;
2. the debtor’s fines and obligations equal to such fines under section 39 (1) no. 3;
3. obligations from interest-free loans granted to the debtor to pay the costs of the insolvency proceedings.