ENACTMENT NO. 6 OF 1993 ZAKAT AND FITRAH ENACTMENT 1993
PART IX - OFFENCES AND PUNISHMENTS
Section 72. Recovery of penalty.
(1) The special penalty imposed under section 59(1) or 60(1) may be recovered in the same manner as recovery of fines imposed on conviction.
(2) Any penalty imposed on any person under section 58(3) or 59(2) shall be recovered as if it is part of zakat payable by the person, but shall not be regarded as zakat payable as such for the purpose of any provision of this Enactment other than sections 49 to 51.