While the number of adults in Massachusetts without health insurance coverage dipped by almost 50 percent, at least 5 percent of the state's residents are uninsured, according to a study released Tuesday.

The study sought to review the progress of the two-year old state law. Findings indicated 71 percent of Massachusetts residents agree with the law.

Those who failed to secure health insurance policies, almost 100,000, forfeited their personal exemption worth $219 on their tax return after investigation proved they had the financial capacity to secure one. Those who could not afford it, about 62,000, were spared from the fine.

The fines of the 100,000 belligerent residents totaled $9.7 million, which was deposited in trust fund to partly defray the cost of implementing the law. If some residents still refuse to acquire a health policy, their monthly penalties would accrue to $912 by yearend.

The assessment was made by the Urban Institute by talking twice to 3,000 Massachusetts residents in 2006, before and after the implementation of the universal coverage health law. Because of its implementation, the out-of-pocket health expenses of residents went down.

Among the low-income adults who secured health insurance policies, it was found out that the mostly underwent regular check-ups with the physicians and dentists.

As a result of the compulsory nature of the law, almost 350,000 residents are now covered by health policies in Massachusetts. But the rise in number of insured was not matched by a corresponding increase in number of healthcare providers.

Jarrett Barrios, president of the Blue Cross Blue Shield of Massachusetts Foundation, told the Boston Globe, "In that year there were not enough new primary care practitioners coming online to accommodate these folks. In many important ways, health reform has been a victim of its own success."