According to the draft regulations released by the Department of Revenue, penalties for Massachusetts residents who can afford health insurance but do not purchase it in 2008 could total as much as $912 for individuals and $1,824 for couples per year. The penalty was enacted to spur residents to purchase insurance rather than rely on the care hospitals are still required to provide to patients regardless of coverage or ability to pay. “These penalties apply only to adults who are deemed able to afford health insurance,” Revenue commissioner Henry Dormitzer said. “We hope they will encourage people” to buy insurance.