ENACTMENT NO. 4 OF 1994 COUNCIL OF THE RELIGION OF ISLAM AND MALAY CUSTOM, KELANTAN ENACTMENT 1994
PART VII - OFFENCES
Section 106. Non-payment of zakat or fitrah.
(1) Any person who is liable to pay zakat or fitrah fails to pay zakat or fitrah that is assessed, without any approval for the cancellation or modification of such assessment, shall be guilty of an offence and shall on conviction, be liable to a fine not exceeding two thousand ringgit or to imprisonment for a term not exceedmg six months or to both.
(2) A conviction under this section shall not operate to extinguish any zakat or fitrah.
(3) Any zakat or fitrah or the value thereof which has to be paid by any person may be recovered as if the rice or padi that is held to be due had been ordered to be delivered to the Majlis according to law or as if the value thereof were recoverable as a fine imposed under the provisions of this Enactment.
(4) Subject to any appeal lawfully brought, it shall not be incumbent on the court to inquire whether the assessment that was made on zakat or fitrah was reasonable or not.