exempt vs enforce

exempt is an adjective but enforce is not an adjective.

Word	Noun	Adjective	Verb	Adverb
exempt	No	Yes	Yes	No
enforce	No	No	Yes	No

exempt (adjective)	enforce (adjective)
(of persons) freed from or not subject to an obligation or liability (as e.g. taxes) to which others or other things are subject
(of goods or funds) not subject to taxation

exempt (verb)	enforce (verb)
grant exemption or release to	ensure observance of laws and rules
grant relief or an exemption from a rule or requirement to	compel to behave in a certain way