ENACTMENT NO. 5 OF 1956 ADMINISTRATION OF THE LAW OF THE RELIGION OF ISLAM ENACTMENT 1956
PART IV - FINANCIAL Zakat and Fitrah
Section 103. Rules.
(1) The Majlis, with the approval of the Ruler, 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 the Ruler, 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;
(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 giving of zakat and fitrah by or to unauthorized persons.