The Internal Revenue Service is the "easiest, most basic way" of enforcing the health care law's fee for those who can afford to but choose not to get insurance but it is not a "tax," Democratic National Committee Chairwoman Debbie Wasserman Schultz said Monday.

Speaking on CNN's "The Situation Room with Wolf Blitzer," Wasserman Schultz said Monday, that the law should be enforced by the federal government's taxing arm because "it's simply a matter of ease in administration."

"The way we usually think of taxation, Wolf, is that taxation as the IRS administers is collected on broad swaths and large categories of individuals," Wasserman Schultz said. "This is a penalty that will be assessed on the tax return if you choose to roll the dice and make us all pay for your being irresponsible and increase all of our health care costs.

"We're not going to tolerate that any more in America. You have to be responsible and you have to pay a penalty if you choose not to be," she continued.

The Supreme Court ruled the individual mandate, which is enforced by a punitive tax or penalty, constitutional under Congress' taxation power.

Republicans have since criticized the law as an additional tax, though a top adviser to GOP presidential candidate Mitt Romney on Monday broke with most of his party and said that it is not a tax.