No. QDROs are designed to split the account into two accounts, basically.
Then each person can do with his/her part as he/she wishes.
If the employee keeps the money in the account, there are no penalties, taxes, etc.
If the spouse rolls the money into a qualified retirement account, then the spouse also has no penalties, taxes, etc.
However, if either of them cashes out the money, THEN the taxes, penalties would come into play. Each would be responsible for his/her own taxes, penalties, etc.
If you're not finding my explanation to be clear, talk to an attorney in your state or to an accountant.
Hope this helps.