FWIW, a penalty is clearly not a tax. Otherwise littering fines, speeding fines etc would be taxes, instead of fines. Fines are punitive by intent, taxes are just there to raise revenue, or in some cases to apportion cost to socially harmful behaviours (e.g. taxing polluting activities more than green activities; taxing cigarettes more than fresh fruit etc).
Judge Roberts' reasoning is clearly nonsense, regardless of your political views.
Judge Roberts' reasoning is clearly nonsense, regardless of your political views.