It is essential to note that Church Law functions a bit differently from the law in the U.S. Law, in general, serves to maintain minimum standards and may encourage particular actions. Church Law never obligates a person to do something impossible.
Given the present response to COVID-19, authorities are issuing restrictions on public gatherings to protect the public by hindering the transmission of the virus to others. These limits effectively eliminate the possibility of Sunday Masses and most daily Masses.
Sunday is always a celebration of the complete Paschal Mystery, including the resurrection of Jesus Christ. It is, for this reason, the community of the faithful gather. The Catechism of the Catholic Church reiterates the precept of the Sunday obligation while noting exceptions:
The Sunday Eucharist is the foundation and confirmation of all Christian practice. For this reason, the faithful are obliged to participate in the Eucharist on days of obligation, unless excused for a serious reason (for example, illness, the care of infants) or dispensed by their own pastor. Those who deliberately fail in this obligation commit a grave sin (CCC 2181).
The faithful are also to observe Sunday and Holy Days of Obligation as days of rest by avoiding work that hinders their worship of God (CCC 2185) or places a burden on others hindering their ability to worship God (CCC 2187).
The obligation is not morally binding when it is impossible to be observed.
If because of lack of a sacred minister or for other grave cause participation in the celebration of the Eucharist is impossible, it is especially recommended that the faithful take part in the Liturgy of the Word if it is celebrated in the parish church or in another sacred place according to the prescriptions of the diocesan bishop, or engage in prayer for an appropriate amount of time personally or in a family or, as occasion offers, in groups of families (CCC, 2183 citing Canon 1248.2).
With the inability of Catholics to participate in Mass due to the current restrictions, they are not obligated to do so. They do not sin in this because it is not their choice to avoid Mass.
What might a Catholic do on Sunday or on other Holy Days of Obligation? As noted above, it is recommended the faithful take part in prayer in their home with their family or roommates as a domestic church because they will be unable to gather at church. There are numerous options, including: