$95? Ha ha ha ha ha ha!!!!!
1% of $100,000 is $1,000.00, about 1/8th the cost of a personal policy. Totally worth paying the penalty, and telling Uncle Sugar to pound sand.
But really, I'd do nothing and let the Feds try to catch me. Lots of Civil Disobedience ought to be employed by the Yutes.
Be sure to UNDERWITHHOLD on your income tax.
The only method in the law for the IRS to enforce is to garnish income tax REFUNDS.