(a) Except as otherwise provided in subdivision (b), this chapter applies to a foreign-country judgment to the extent that the judgment both:

1. (1) Grants or denies recovery of a sum of money.
2. (2) Under the law of the foreign country where rendered, is final, conclusive, and enforceable.

(b) This chapter does not apply to a foreign-country judgment, even if the judgment grants or denies recovery of a sum of money, to the extent that the judgment is any of the following:

1. (1) A judgment for taxes.
2. (2) A fine or other penalty.

3. (3)

   1. (A) A judgment for divorce, support, or maintenance, or other judgment rendered in connection with domestic relations.
   2. (B) A judgment for divorce, support, or maintenance, or other judgment rendered in connection with domestic relations may be recognized by a court of this state pursuant to Section 1723.