Is gambling tax free in France?

Could you please clarify for me the tax situation surrounding gambling in France? I've heard conflicting reports on whether or not winnings from gambling are taxed. Could you explain the specific regulations and rules that apply to gambling taxes in France? Are there any exceptions or special cases that might apply? Additionally, how does the French government enforce these tax regulations, and what are the consequences for not paying taxes on gambling winnings? I'm interested in understanding the full scope of the tax implications for gambling in France. Thank you for your assistance.