Section 59B. TAX ON INDIVIDUALS WITHOUT ACCEPTABLE HEALTH CARE COVERAGE.

‘‘(a) TAX IMPOSED.—In the case of any individual who does not meet the requirements of subsection (d) at any time during the taxable year, there is hereby imposed a tax equal to 2.5 percent of the excess of—
(1) the taxpayer’s modified adjusted gross in come for the taxable year, over
(2) the amount of gross income specified in section 6012(a)(1) with respect to the taxpayer."

‘‘(b) LIMITATIONS.—
‘(1) TAX LIMITED TO AVERAGE PREMIUM.—
‘‘(A) IN GENERAL.—The tax imposed under subsection (a) with respect to any tax payer for any taxable year shall not exceed the applicable national average premium for such taxable year.
..."

I'd say it's pretty obvious that it's a tax, and thus subject to tax evasion law.
But Republicans pay plenty of taxes for health plans they don't like every day (Medicare, Social Security); why is this specific tax worthy of the 5-year imprisonment felony hype?