[UPDATED BELOW]

if someone chooses to pass on the health care plan, the IRS can withhold tax refunds and put a tax lien on your house.

“Because Mrs. Pelosi and company wanted unanimity amongst the Democrats when the law was enacted and because of some conservative Democrats, interestingly some of them are not going to the Democratic National Convention this year, insisted that some tools be taken away from the IRS, some were. So, the IRS cannot seek an indictment, a criminal charge for those who willfully refuse to pay this. The IRS cannot seize bank accounts or dock wages. The IRS cannot add penalties for your failure to pay, the only thing that keeps adding is interest, and the interest is established by the statute.”

UPDATE: A reader left a comment below stating the following

From the Patient Protection And Affordable Care Act

http://www.healthcare.gov/law/resources/authorities/patient-protection.pdf

Page 336

B. Limitations on Liens and Levies

The Secretary shall not –

(i) file notice of lien with respect to any property of a taxpayer by reason of any failure to pay the penalty imposed by this section, or

(ii) levy on any such property with respect to such failure.

…