ENACTMENT NO. 3 OF 1952 ADMINISTRATION OF MUSLIM LAW ENACTMENT, 1952
PART IV - FINANCIAL Zakat and Fitrah
Section 108. Rules.
(1) The Majlis, with the approval of His Highness the Sultan, may make rules for and regulate all matters in connection with the collection, administration and distribution of zakat and fitrah.
(2) Without prejudice to the foregoing generality the Majlis with the approval of His Highness the Sultan, may make rules-
(a) to prescribe from time to time the amount of zakat and fitrah to be paid by all Muslims in the State of Selangor;
(b) to provide for the method by which zakat and fitrah shall be collected;
(c) for the appointment of agents for the collection of zakat and fitrah; and
(d) to provide penalties for the collection or payment of zakat and fitrah by or to unauthorised persons.