It’s not a tax, except when it’s a penalty. And it’s only a penalty when it’s not a tax. So with a tax and a penalty you can only be taxed, and or, penalized. If not, you’ll be taxed with a penalty. Except when you are taxed with a penalty that is equal to or greater than the taxed penalty.
HOORAY SINGLE PAYER!!!
That makes perfect sense when you consider Obamacare in its entirety...