Chief Justice Roberts brushed aside the label of "penalty" given to the payment required of those who fail to carry insurance. Nor did it matter, he wrote, that the payment was designed more to influence behavior than to raise tax revenue. The penalty functioned like a taxâand plenty of taxes, like those on cigarettes or other disfavored things, are enacted principally to create incentives rather than raise revenue, he wrote Again wtf is he talking about? Paying taxes on cigarettes or other disfavored things would require you to PURCHASE those things!!!!! I can't comprehend his opinion.