All taxes are penalties.
Slightly off-topic, but I haven’t looked too deeply into how militias raise funds, i.e. historically. People like Richard Henry Lee believed that having militias would “render regular troops in a great measure unnecessary”, seeing the militia as mentioned in the Second Amendment as “in fact, the people themselves”; what with rather draconian taxation being the big linchpin upon which the feds hang military spending, it would be of great import to pull that rug out from under them, perhaps with the help of the militia(s).