[kaonashi]

> (or pay a fine/tax)

Then you're not forced into one course of action.

[privong]

> Then you're not forced into one course of action.

You're being forced into parting with your money. So, yes, you are being forced into a course of action.

[kaonashi]

You are punished if you fail to fulfill your obligation, yes; but how you go about doing that is completely open to you. Hence freedom.