I will not speak on this matter as an absolute authority, but I understand the program is voluntary. Therefore there are no penalties for failing to attest. You simply don't get the money for that year. We in fact have some AC users here who failed attestation and they were not made to pay any penalties.
however, in 2015 when the program is no longer voluntary there will be penalties assessed for failure to attest. No rewards for attestation unless you enrolled within the incentive program-years, simply penalties for failure to meet the goals.
