One problem I see is the type 1 diabetic thinks the fine is only $95, its $95 OR 1% with ever is higher. He may be in for a surprise next year.
I believe the penalty is $95 or 1% PER DEPENDANT. If he has a wife and kids and he makes any kind of money at all his penalty will be much more than he expects.
Also, the penalty will go to 2.5% per dependant next year and 3.5% per dependant the year after that.
#screwedeitherway