ENACTMENT NO. 5 OF 1956 ADMINISTRATION OF THE LAW OF THE RELIGION OF ISLAM ENACTMENT 1956
PART IX - OFFENCES
Section 172. Non-payment of zakat and fitrah.
(1) Whoever having been lawfully assessed as liable to pay any zakat or fitrah and having failed to procure, in accordance with section 104 of this Enactment, 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 one hundred dollars.
(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 provision of this Enactment.