Broccoli tax

Could Congress pass a tax on the failure to purchase at least 2 pounds of broccoli per week? Suppose your income tax liability will be increased by $2000 unless you can produce receipts showing the purchase of at least 100 pounds of broccoli during the relevant tax year. Constitutional?

Notice that "The Congress shall have power to lay and collect taxes, duties, imposts and excises, to pay the debts and provide for the common defense and general welfare of the United States."