When you say "penalty for failing to pay", you're actually talking about "punishment for disobeying". When a mafia tells you to give them money, they know you won't do it voluntarily, so they'll have to force you (by threatening you with violence or property destruction or whatever).

"Penalty for failing to pay" sounds like you have an obligation to pay, which of course you don't.

When a government tells us to give them money for all their fucking adult lives, they know we wouldn't do it voluntarily, so they force us to pay (by threatening us with imprisonment).

People grumble about having to pay taxes, just like a restaurant owner would grumble about having to pay protection money, but they don't see that it's actually just extortion, because they've been brainwashed by government schools and continuous propaganda bombardment from the media.

Suppose a photography club- .. nay, commune, imposes its membership on you and starts extorting you for money. They'll tell you that your money will be used to provide equipment for the club's members, so that they can produce lovely photographs.

Naturally, the photography club has a Leader who gets to impose his will on all the other members. The leader is chosen by voting, and anyone who disobeys him will be punished.

Since "collectivism" is important for the progress of great photography, I guess everything is alright?