For a 55-year-old smoker, the penalty could reach nearly $4,250 a year. A 60-year-old could wind up paying nearly $5,100 on top of premiums.
http://money.msn.com/business-news/article.aspx?feed=AP&date=20130124&id=16034133
http://money.msn.com/business-news/article.aspx?feed=AP&date=20130124&id=16034133