Obama Health Tax Penalty?? Below you will see an article I have cut and pasted from a legal web site. Is this correct or not?

(The law greatly limits how the IRS can collect the penalty. It cannot use liens or levies to collect and taxpayers are not subject to criminal prosecution or any additional penalty if they don't pay. Moreover, the IRS says that its revenue agents will not be involved in enforcing the penalty--that is, they won't ask you about it during an audit. All enforcement will be done through automatic assessments and computer-generated correspondence. The only power the IRS will have to collect the penalty is to withhold it from an uninsured taxpayer's tax refund. Currently, most taxpayers get refunds because they have too much tax withheld during the year. One easy way an uninsured person can avoid paying the penalty is to not over pay.) If I must pay, "via my tax form?" Separate check? Deadline?