Early this year, the Commonwealth of Massachusetts repealed their Employer Fair Share penalty starting in 2014. They did this, even though the Emploer Mandate does not start under ObamaCare until 2015. Boston Globe article.
The Commonwealth of Massachusetts has already had a Individual penalty since 2006, when Massachusettts Healthcare Reform was passed. As far as we know , this has not been repealed.
Bottom line if you do not have health insurance in 2014, you will be penalized on both a Federal and State level.