No where in the linked statement does 3M say they will not comply. They point out potential issues that the order may cause but do not say they won't comply.
The maximum penalty provided by the Defense Production Act is a $10,000 fine, or one year in prison, or both.
The government may also seek an injunction from a court of appropriate jurisdiction to prohibit the continuance of any violation of, or to enforce compliance with, the Defense Production Act, this part, or an official action.