AFAIK the IRS simply adds it to your tax bill and then if you don't pay it, exacts the same retribution as if you don't pay your taxes.
That's the whole point of using the IRS. It can destroy anyone's life on a whim. And it will. Bet on it. This is going to be intimidation of the first degree.
Does the IRS have enough manpower to go after tens of millions if they don’t pay this “tax” (note the quotes)?
Do we have enough jail cells to house them?
No that is not correct. The only thing the IRS can do is to withhold a refund if you have one.
Any thought that the tax form will aks what race you are?
Makes for easy enforcement.