Coming from a background of medical expereinces:
I hope that this really isn't going to happen. I live in a big city in (420-land) and it has been very difficult to find ANY sort of medical gear. I've visited Walmart exactly when they open, several days, and they are always OUT of gloves and masks. I have TRIED.
The main problem is lack of supply, not negligence. Although there are those who are negligent and don't care about others health :/
So, in my opinion, there should not be a fine. I luckily know how to sew, so I've been helping my fam that way. However, not everyone knows hows to sew or can afford to order them off amazon. Besides, shipping time and availability for masks on Amazon are hectic as well. I actually enjoy sewing especially when I'm manic (bipolar II). I like to chip in. I loved sending one in the mail to my elderly grandmother who teaches pathology.
So generally, it would be the lower class that would have a harder time getting masks. What good would it do to fine them then? Bury them deeper in their debt? Instead, we need the authorities that be to demand mass production of gloves. Whether that's exports from China, we need to swallow our pride (Trump needs to take fucking action). Then once we have the stock, we need to set up centers where low income can obtain masks for a very low price- or maybe even for free. Also, we need to keep the professional medical grade masks for surgeons out of public access. I am not sure how people are obtaining these anyways.
Yes, it is quite an inconvenience to some. Underprivileged families may not be able to find them. Read above. I definitely understand the importance and agree with the severity of the matter, and I'm certainly not undermining that reason. COVID-19 is now joke, and that comes from medical experience. However, making a find will only worsen the problem. When you tax them, they certainly won't have the money, and then it leaves them in even worse conditions. They may have to live somewhere more unsanitary and catch COVID-19, thus spreading it more. In conclusion, I think taxing would create an increase of COVID-19 cases within low-imcome and poor populations.