Discussion of statutes begins always with the statutory language. Much water has been flowed under the bridge below before Arlene even mentions the statutory language, only part of which she cited to a partial source.

The actual Patient Protection and Affordable Care Act, P.L. 111-148, 124 Stat. 119, was the document from which this discussion should have started. Not some editorializations about "what the government wants," or summaries of what judges said. This is law school. One of the first lessons in it is that when discussing statutes, one always starts from the text.

You can find the relevant provisions 124 Stat. at 242 et seq. (p. 124 of the GPO print of the bill). You probably want to pay careful attention to section 5000A(g), 124 Stat. at 249 (p. 131 of the GPO print). You might also want to consult Chapter 68, Subchapter B of the Internal Revenue Code.

Does anyone actually think the emotions of the public are affected by the text of a statute with which we have already established that no one is at all familiar, even thoughtful well-educated persons such as yourselves? Why not choose some more probable perhapses, as for example that a "penalty" is a term of art in tax law, meaning a payment collected from the taxpayer after an earlier payment for which the taxpayer is responsible has not occurred?