United States. Congress, America's Affordable Health Choices Act of 2009…
“ Excise tax with respect to failure To meet health coverage participation requirements.— `` (1) In general.—In the case of any employer who fails (during any period with respect to which the election under subsection (a) is in effect) to satisfy the health coverage participation requirements with respect to any employee to whom such election applies, there is hereby imposed on each such failure with respect to each such employee a tax of $100 for each day in the period beginning on the date such failure first occurs and ending on the date such failure is corrected. ”
