I thought the IRS was handling all of that? According to the Government Accountability Office(a thing), there are 47 new provisions in ACA that the IRS is directly responsible for implementing...including, of course, the fine for non-compliance.
This is an interesting read on it, if a bit dry:
http://www.gao.gov/assets/330/320403.pdf
I know most of you don't care for the nuances of politics like I do, but I find it's much better to get information from the source, as opposed to MSNBC or Fox or wherever. Practically zero entertainment value, but much more accurate.