The Supremes have ruled that there’s no way for them to legally enforce it, so you should. Just remember when you file to make sure you owe. They CAN withhold refunds to pay for the “owed” penalty.
You’d probably have to set it up so you owe taxes at the end of the year for life.
As far as I know they can take it out of your refund.
I presume if you don’t pay, it’ll sit there and accumulate interest. If that’s true you’d have to not have refunds forever.
On your return, be sure to write “FUBO”. That stands for “file under bills, other” in case anyone asks.
I did one better. Since my wise conservative parents taught me to be responsible, I bought health insurance.