ENACTMENT NO. 6 OF 1993 ZAKAT AND FITRAH ENACTMENT 1993
PART IX - OFFENCES AND PUNISHMENTS
Section 60. Wilful evasion.
(1) Any person who wilfully and with intent to evade or assist any other person to evade zakat -
(a) omits from a return made under this Enactment any asset which should be included;
(b) makes a false statement or entry in a return made under this Enactment;
(c) gives a false answer (orally or in writing) to a question asked or request for information made in pursuance of this Enactment;
(d) prepares or maintains or authorizes the preparation or maintenance of false books of account or other false records;
(e) falsifies or authorizes the falsification of books of account or other records; and
(f) makes, uses or authorizes the use of any fraud, art or contrivance,
shall be guilty of an offence and shall, on conviction, be liable to a fine not exceeding five thousand ringgit or to imprisonment for a term not exceeding three years or to both, and shall pay a special penalty the amount of which shall be triple the amount of zakat understated due to the said offence or which would have been understated had the offence not been detected.
(2) Where in any proceedings under this section, it is proved that a false statement or false entry (whether by omission or otherwise) has been made in a return furnished under this Enactment by or on behalf of any person or in any book of accounts or other record maintained by or on behalf of any person, that person shall be presumed, until the contrary is proved, to have made that false statement or entry with intent to evade zakat.