The simplest solution for Walgreens to avoid this "rock and a hard place" situation, is to not stock the drug. They are required to dispense if they have it in stock, but there appear to be no penalties if it is not in stock. But then, I've always had a simplistic view of things. It's probably not that simple.
Walgreen Disciplines 4 Pharmacists
A rule imposed by Gov. Rod Blagojevich in April requires Illinois pharmacies that sell contraceptives approved by the U.S. Food and Drug Administration to fill prescriptions for emergency birth control. Pharmacies that do not fill prescriptions for any type of contraception are not required to follow the rule.