Whether it's a penalty or a tax, it's all one in the same. It's coming out of somebody's hard-earned money in their pocketbooks and that's the point. So in some ways, to me, it's a distinction without a difference.
I want to suggest a feeling. It's ridiculous to assume you can state an opinion. Somebody else can never relate to the lyric in the same way because their whole experience is different. You can only suggest, then people add their own history and experience to the lyrics.

