Reply #41: Internal Revenue Code Section 7203

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"Any person required under this title to pay any estimated tax or tax, or required by this title or by regulations made under authority thereof to make a return, keep any records, or supply any information, who willfully fails to pay such estimated tax or tax, make such return, keep such records, or supply such information, at the time or times required by law or regulations, shall, in addition to other penalties provided by law, be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than $25,000 ($100,000 in the case of a corporation), or imprisoned not more than 1 year, or both, together with the costs of prosecution."

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The bill makes not having health-care a tax collected by the IRS. The idea that you can't be arrested for not paying your health-care tax is just as silly as thinking IRS can't arrest you for not paying any tax.