The new provision, which will take effect next April, also caps the limit on penalty arrears.

依据新规，电子眼的设置点将对社会公布，交通处罚滞纳金也将设定上限。

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From the re-definition of the basic concepts of crime-related amendments and supplements the provisions of a sound and proper penalty system, the provision of specific legislative proposals.

从重新界定基本概念、修改补充涉罪条文、健全完善刑罚制度等方面，提供了具体的立法建议。

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But Roberts decided to judge the provision not as a mandate-with-penalty, which is how Congress actually framed it, but rather as how Congress could have framed it, as a tax.

FORBES: When the Court Does Congress' Homework, Liberty Is at Peril

In answering that question we must, if "fairly possible, " construe the provision to be a tax rather than a mandate-with-penalty, since that would render it constitutional rather than unconstitutional (ut res magis valeat quam pereat).

WSJ: ObamaCare and the Power to Tax

And so, layered atop the convoluted tax provision for percentage depletion, the fancy term for imaginary depreciation writeoffs, is a penalty called the alternative minimum tax.

FORBES: Magazine Article