This is straight from healthcare.gov:
More answers: Penalty for no health insurance
If I'm unemployed, do I have to pay the fee?
What happens if I don't pay the fee?
The IRS will hold back the amount of the fee from any future tax refunds. There are no liens, levies, or criminal penalties for failing to pay the fee.
More answers: Penalty for no health insurance
If I'm unemployed, do I have to pay the fee?
What happens if I don't pay the fee?
The IRS will hold back the amount of the fee from any future tax refunds. There are no liens, levies, or criminal penalties for failing to pay the fee.