Enforcement is executive, not legislative. The government chooses not to collect revenue they are technically owed all the time. For example, an error on my tax return might come with a penalty, but if it was a one-time, honest mistake a lot of the time the IRS will not apply the penalty.
I'm really not sure why you think this is some outlandish new thing. Since the Treasury wont have the infrastructure in place to show who is in compliance with the mandate, or not in compliance, there wont be any enforcement to do.