ENACTMENT NO. 6 OF 1993 ZAKAT AND FITRAH ENACTMENT 1993
PART IX - OFFENCES AND PUNISHMENTS
Section 59. Incorrect returns.
(1) Any person who –
(a) makes an incorrect return by omitting or understating any asset of which he is required by this Enactment to make a return on behalf of himself or another person; or
(b) gives any incorrect information in relation to any matter affecting his own chargeability to zakat or the chargeability to zakat of any other person,
shall, unless he satisfies the Court that the incorrect return or information was made or given in good faith, be guilty of an offence and shall, on conviction, be liable to a fine not exceeding three thousand ringgit or to imprisonment for a term not exceeding two years or to both and shall pay a special penalty the amount of which shall be double the amount of zakat understated due to incorrect return or incorrect information.
(2) Where a person –
(a) makes an incorrect return by omitting or understating any income in which he is required under this Enactment to prepare return on his behalf or on behalf of other person; or
(b) gives incorrect information relating to any matter pertaining to chargeability to zakat of himself or any other person,
then, if no prosecution under subsection (1) has been commenced relating to incorrect return or information, the Secretary may require the person to pay the penalty equivalent to the amount of zakat understated in consequence of incorrect return or incorrect information or which would have been understated had the return or information been received as correct; and if the person pays the penalty he shall not be charged on the same facts with an offence under subsection (1).