ENACTMENT NO. 13 OF 1992 ADMINISTRATION OF ISLAMIC LAW ENACTMENT 1992
PART V - CHARITABLE COLLECTIONS
Section 67. Charitable collections.
(1) The Majlis may collect, or grant an authorisation letter or such terms as it thinks fit to any person or body of persons authorising him or them to collect, moneys or other contributions for any charitable purpose for the support and promotion of the religion of Islam or for the benefit of Muslims in accordance with Islamic Law.
(2) It shall be deemed to be a term of every such authorisation letter that the grantee thereof and every other person authorised thereby to collect moneys or other contribution shall-
(a) issue in respect of every sum so collected a serially numbered receipt in the prescribed from;
(b) keep true and full accounts of all sums so collected and of the disposal thereof with all proper vouchers;
(c) procedure on demand the counterfoils of such receipts and all such accounts and vouchers for inspection and audit by the Majlis;
(d) apply and dispose of all sums so collected in accordance with the terms of such authorisation letter or, if no method of disposal thereof be thereby expressly authorised, pay and account for the same to the Baitulmal Fund.
(3) Moneys collected in pursuance of this section may be aufited for any purpose specified by the Majlis, and if there is no such purchase so specified, shall form part of the Fund.
(4) No person shall make or take part in any collection of money for any such purpose as aforesaid except with the express authority of the Majlis or by virtue of an authorisation letter under subsection (1).
(5) Any person who contravenes subsection (4) shall be guilty of an offence and shall be liable onj conviction to imprisonment for a term not exceeding six months or to a fine not exceeding one thousand ringgit or to both.