Doove got one right!
I have to say I was definitely against the mandate and the SCOTUS ruling until I was reminded about this. Now, not so much.
(Copy/Paste directly from Obamacare, 5000A section g)
(g) Administration and procedure (1) In general The penalty provided by this section shall be paid upon notice and demand by the Secretary, and except as provided in paragraph (2), shall be assessed and collected in the same manner as an assessable penalty under subchapter B of chapter 68.
(2) Special rules Notwithstanding any other provision of law—
(A) Waiver of criminal penalties In the case of any failure by a taxpayer to timely pay any penalty imposed by this section, such taxpayer shall not be subject to any criminal prosecution or penalty with respect to such failure.
(B) Limitations on liens and levies The Secretary shall not—
(i) file notice of lien with respect to any property of a taxpayer by reason of any failure to pay the penalty imposed by this section, or
(ii) levy on any such property with respect to such failure.
So don't buy insurance, get a penalty that you never have to pay or be held criminally liable for or a levy assigned, and get free gov't health insurance. Seems easy enough...