By 2017, I think it goes up to 2% of your income, so it will become a significant cost.
But - the IRS is specifically forbidden to file a civil or criminal lawsuit against any individual who fails to pay the penalty.
The IRS can only subtract your penalty from a tax refund.
If you can arrange your finances each year so as not to have a refund due, the IRS is helpless.
It cannot garnish your wages, put liens on your property, or put you in jail.
Yep, opting out is the only sensible thing to do.
Screw ‘em all.
How can a law be a law, if it is unenforcable?
Yet.
At least until Obama issues a new dictat.
Cordially,