It's a non-compliance tax. At least that's what the dill holes on the SCOTUS called it - even though Barry and his lawyers swore up and down it wasn't a tax, but rather a penalty.
Regardless, if you don't have a Sebilius-approved insurance policy by April 15th (I think), you will be subject to an income-based fine starting somewhere around $95, and going upwards to around 3% of your income.
But you have to have applied for the insurance by February - if you're going the BarryCare route - because it takes like 60 days to process your application. Given that the site does not work, I'm betting that they will suspend the fines for up to a year or at least until Mooshell's lesbian college pal can fix the problems with the site.