I think you are correct about that. I can't wait for the liberals to find out what happens to them when they try to wield it.
From the dissent by Alito,Kennedy,Scalia and Thomas:
"Our cases establish a clear line between a tax and a penalty: [A] tax is an enforced contribution to provide for the support of government; a penalty . . . is an exaction imposed by statute as punishment for an unlawful act. United States v. Reorganized CF&I Fabricators of Utah, Inc., 518 U. S. 213, 224 (1996) (quoting United States v. La Franca, 282 U. S. 568, 572 (1931)). In a few cases, this Court has held that a tax imposed upon private conduct was so onerous as to be in effect a penalty. But we have never heldneverthat a penalty imposed for violation of the law was so trivial as to be in effect a tax. We have never held that any exaction imposed for violation of the law is an exercise of Congress taxing powereven when the statute calls it a tax, much less when (as here) the statute repeatedly calls it a penalty. When an act adopt[s] the criteria of wrongdoing and then imposes a monetary penalty as the principal consequence on those who transgress its standard, it creates a regulatory penalty, not a tax. Child Labor Tax Case, 259 U. S. 20, 38 (1922)."