It's come down to splitting hairs. Enforcement is going to be done by the IRS. There are close to 100 changes or notations to the IRS Tax Codes identified in HR3962. The actual number of IRS agents needed to take on this added responsibility? Unknown.
Technically, the bill does not identify the need for nor the authorization of additional IRS agents and it may be that the IRS themselves will not police Health Care but, one thing is sure... the government will have to hire many thousands of people to support such enforcement. That is done outside of the language of the bill. Specifically, these sections of
HR3962 are of interest where fines, enforecement and "civilian penalty" are identified.
Section 307. Health Insuracne Exchange Trust Fund
(c)1(A-C) Page 196
Section 806, Regulations
(b)2(11)A-F
Title V, Sec 501