Antonin Scalia, Anthony Kennedy, Clarence Thomas, and Samuel Alito, National Federation of Independent Business v… (2012 | noyear)
“ The last of the feeble arguments in favor of petitioners that we will address is the contention that what this statute [p668] repeatedly calls a penalty is in fact a tax because it contains no scienter requirement. The presence of such a requirement suggests a penalty—though one can imagine a tax imposed only on willful action; but the absence of such a requirement does not suggest a tax. Penalties for absolute-liability offenses are commonplace. And where a statute is silent as to scienter, we traditionally presume a mens rea requirement if the statute imposes a "severe penalty." ”
