What is the Biblical basis for civil disobedience, by not wearing a mask in the midst of COVID-19, despite health department rules?

In many places in the United States there are health department rules that require those attending worship inside a church to wear a mask. Yet, there are many churches that refuse to be in compliance with these mandates by not actively enforcing the mandates. One of the big reasons for those not being in compliance with health department rules is that they disagree about the severity of COVID-19 and also the effectiveness of wearing masks in preventing the spread of COVID-19. Many church leaders feel that they should not police the wearing of masks. If there was evidence from the FBI of a terrorist threat of a bomb being possibly placed in a church building, it is not likely that Christians would still demand to meet together in a building under those conditions. And if a church leader opened the doors and insisted on people gathering under those conditions, presumably they would be liable for injuries if a bomb went off. So the subjective interpretation of evidence related to the severity of COVID-19 and the effectiveness of wearing masks is a big part of whether local churches encourage compliance to health mandates. That being said, in Romans 13, Christians are told to pay taxes. And yet, there have been cases (such as the founding of the United States) where civil disobedience was promoted by Christians as being a good thing. What Biblical basis do these churches give for civil disobedience, by not wearing a mask, despite health department rules?