[sureLoss]

Exceeding the salary cap or not hitting the floor is considered CBA circumvention as defined by Article 26.3:

No Club or Club Actor, directly or indirectly, may: (i) enter into any agreements, promises, undertakings, representations, commitments, inducements, assurances of intent, or understandings of any kind, whether express, implied, oral or written, including without limitation, any SPC, Qualifying Offer, Offer Sheet or other transaction, or (ii) take or fail to take any action whatsoever, if either (i) or (ii) is intended to or has the effect of defeating or Circumventing the provisions of this Agreement or the intention of the parties as reflected by the provisions of this Agreement, including without limitation, provisions with respect to the financial and other reporting obligations of the Clubs and the League, Team Payroll Range, Player Compensation Cost Redistribution System, the Entry Level System and/or Free Agency.

(i) Any act by a Club Actor that, if committed by the Club would constitute a
Circumvention, shall be imputed to the Club and shall be deemed to be a
Circumvention by the Club.

The punishment the commissioner can give out for circumventing the CBA is spelled out in 26.13 (c).

• Impose a fine of up to $5 million in the case of a Circumvention by a Club
  or Club Actor, but in no circumstances shall such fine be less than $1
  million against any Club or Club Actor if such party is found to have
  violated Article 50 of this Agreement. If such a fine is assessed against a
  Club (except in the case of a financial reporting violation), that Club's
  Payroll Room shall also be reduced by such amount for the following
  League Year, and if such reduction of the Club's Payroll Room renders the
  Club out of compliance with the Payroll Range (i.e., the Club does not
  have sufficient Payroll Room to accommodate its Player commitments
  comprising Club Salary) for such following League Year, then the Club
  must take such steps as are necessary (e.g., Assignment, Buy-Out,
  Waivers, etc.) and as are permitted by this Agreement to ensure that the
  Club will be in compliance with Article 50 of this Agreement upon
  commencement of the following League Year;
• Direct a Club to forfeit draft picks (the number, placement, and League
  Year of which shall be determined in the Commissioner's sole discretion);
• Declare a forfeiture of any NHL Game(s) determined to have been
  affected by a Circumvention;
• Suspend any Club employee, Player, or Certified Agent involved in such a
  violation for a period of time determined in the sole discretion of the
  Commissioner, the System Arbitrator, or the NHLPA, respectively

Since there is no precedent of a club failing to reach the cap floor, there is no way to be certain what the exact punishment of not reaching the floor would be in terms of $ fine (other than it would be $1 million to $5 million) and draft picks forfeited.