President Obama is inventing new crimes!
WaPo "And the fine print of the latest announcement from the Administration is worse than the terrible headlines. This rule includes a provision that says you have to have the right motives for having a certain number of employees to be in compliance with Obamacare. Bear with me, that’s right: You must certify to the IRS – under the threat of perjury – that the reasons for your employee head count have nothing to do with your opposition to or avoidance of Obamacare. This president doesn’t just selectively enforce the law as he sees fit; now he is actually inventing new crimes. It’s jaw-dropping that if you fall below 100 employees, the burden will be on you to prove that you meant no disrespect to Obamacare. I can’t wait to see the video of the first Democrat who tries to defend this new threat of prosecution within Obamacare. In fact, look for the White House to fix this and somehow drop this provision altogether. It’s completely indefensible."
Emphasis added.