Doesn't matter. The vast majority of those facing penalties simply won't abide. If the Fedgov attempts to garnish wages, all hell, and I mean ALL HELL will break out. Watch.
Obamacare is going down, either through the mandate being ruled no go, and/or the entire bill being nullified, or the fact above that millions will not tolerate a penalty for buying a service.
The commies have over-stepped their ambitions. They used to understand that incrementalism was the best way to further their failed ideology - been doing it since FDR. They got overly ambitious when they found this smooth-talking half-black and thought they could groom him to push faster into the abyss they call fairness.
I firmly believe they blew it. The backlash is coming in November and if not, then down the road as he attempts a benevolent dictatorship. The socialist/commies chose the wrong empty suit. Obama has opened to many independent eyes. Seems the frog is ready to jump out the water before he boils.
When the hangings start please please do not grant quarter. Leave no communist un-hung. Eradicate them every where, government, academia, Media. Never let young minds be exposed to their claptrap again.