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 don't have to come up with a ha-ha belly laugh every day, but drawings with warmth and love or ones that put a lump in the throat. That's more important to me than a laugh.

