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According to a note from Thomas Barthold, chief of staff to the Joint Committee on Taxation, to Sen. John Ensign (R-NV), individuals who refuse to pay the excise tax penalty could be fined up to $25,000 and face up to a year in jail.
The note was in response to questioning from Sen. Ensign during the Senate Finance Committee's consideration of the national health care reform legislation.
You can read our analysis here.
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