ENACTMENT NO. 2 OF 1966 KELANTAN COUNCIL OF RELIGION AND MALAY CUSTOM ENACTMENT, 1966
PART VI - OFFENCES
Section 75. Non-payment of zakat or fitrah.
(1) Whoever, having been lawfully assessed as liable to pay any zakat or fitrah and having failed to procure, by appeal or otherwise, the cancellation or modification of such assessment, shall refuse or wilfully fail to pay the same, shall be punishable with imprisonment for a term not exceeding one month or with fine not exceeding $300.
(2) A conviction under this section shall not operate to extinguish the debt.
(3) Any zakat or fitrah due by any person or the value of the same may be recovered as if the rice or padi in question had been ordered to be delivered to the Majlis by a lawful order of a Court 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, the Court shall in no case enquire into the propriety of any assessment to zakat or fitrah.