Enactment No. 3 Of 1996 SYARIAH CRIMINAL OFFENCES (STATE OF PENANG) ENACTMENT 1996
PART III - OFFENCES RELATING TO THE SANCTITY OF RELIGION AND ITS INSTITUTION
Section 16. Non-payment of zakat or fitrah.
Any person who, being liable to pay zakat or fitrah-
(a) refuses or wilfully fails to pay the zakat or fitrah; or
(b)refuses or wilfully fails to pay the zakat or fitrah through an amil appointed, or any other person authorised, by the Majlis to collect zakat or fitrah;
shall be guilty of an offence and shall on conviction be liable to a fine not exceeding one thousand ringgit or to imprisonment for a term not exceeding six months or to both.