Sudoers - Revoke default policy

I would like to keep my /etc/sudoers file as distributed and only use a /etc/sudoers.d drop-in file instead.

Everything is working fine except for permissions given to the wheel group in the distribution sudoers file:

## Allows people in group wheel to run all commands
%wheel  ALL=(ALL)       ALL

I don't want people in group wheel to be able to run commands. Now I know I can comment the above line and revoke this permission, however I want to keep the sudoers file as-distributed; so my goal it to revoke these permissions in my drop-in file. I have tried the following without success:

%wheel
%wheel  ALL=(ALL) !/*

The manual has little info on revoking permissions and I'm running out of ideas.

If you have the fast-glob option enabled, it is not possible to reliably negate commands where the pathname includes wildcards - as in your example.