[Hoodat]

The IRS cannot prosecute people who do not pay the fine.

No, but HHS can. They get to make up the rules as they go.

[Perdogg]

No they have no legal authority to write laws - screw them!

[Tallguy]

“
No, but HHS can. They get to make up the rules as they go. “

Exactly right. “The Secretary shall determine...” “At the Secretary’s discretion...”

That is the very definition of ad hoc law. It can’t work.