Paying the fine in a lump sum or per month takes you out of the Health Care loop, so there isn't a "tax penalty" just a fine since you are not participating in the Health Care program.If Dufus Dale hasn't figured it out yet, under 26 USC § 5000A, the "Requirement to maintain minimum essential coverage," the health insurance requirement under the Affordable Health Care Act, the penalty is assessed under the tax code. I.e., it's a tax, even if you call it a fine.
But according to Dufus Dale's Play Law Dictionary only one penalty under the tax code is really a "tax penalty".
What an infantile little twerp.
The Affordable Health Care Act is not mandatory.