[NY] Corporation never made any money but owes taxes? What should I do?

So in college I thought it would be a good idea to create a corporation (type C). This was before any business even existed. This was registered in NY and ultimately the business literally did nothing.

I went on with life and forgot about it entirely. I didn't dissolve the corporation or anything. This was 3 years ago.

I got a letter in the mail and I owe $1500 in taxes? They estimate $1000 in taxes owed and then the other $500 is interest and penalties.

Do I need to pay this? I can't see how they assess me owing anything if I made no money at all. It only amounted to brainstorming and was a waste of money to ever create in first place. Aren't I shielded from liability anyway? Or can the IRS (although this is the state taxation mailing me... So not IRS) come after me and garnish wages?

Let me know best way to proceed. Thanks!