Rubio's Anti-Logic

I just saw an interview with Marco Rubio and his tortured explanation of how the ACA is a huge tax increase.  It seems that if you disobey the law, then you get fined and the IRS is charged to collect it.  Rubio apparently believes that these lawbreakers shouldn't be held to account, and if they break the law, then the IRS is the villain for enforcing it.  Yikes!  Here is a sitting United States Senator taking the side of the lawbreaker!  Tell me Senator Rubio--does that mean that I, too, can decide which laws I get to ignore and have immunity from enforcement?  Just how many do I get to pick?  This defense of lawlessness is a recurring theme of the Tea-Party tainted anti-logic in the parallel universe where many Republicans now live.