To redefine a fine (punishment for failure to conform) as a tax (a general revenue measure applied equally and indiscriminately across a whole class of transactions, e.g., income, sales, etc.) is to hand the central government unfettered power to enforce whatever it deems necessary at the moment. Both Remocrats and Depublicans will resort to it over time to enforce behavior each finds essential to the health of the polity as they see it at the time. The fact that this decision requires 200 pages shows why enlightenment intellectuals distrusted lawyers--they are too clever by half. It is no coincidence that most politicians were once lawyers. My advice: tax them to oblivion.