Section 65. Offences by officials. (ZAKAT AND FITRAH ENACTMENT 1993

ENACTMENT NO. 6 OF 1993
ZAKAT AND FITRAH ENACTMENT 1993

PART IX - OFFENCES AND PUNISHMENTS

Section 65. Offences by officials.

Any person having an official function under this Enactment who -

(a)

otherwise than in good faith, demands from any person an amount in excess of the

zakat

or penalty due under this Enactment;

(b)

withholds for his own use or otherwise any portion of any such

zakat

or penalty collected or received by him;

(c)

otherwise than in good faith, makes a false report or return (orally or in writing) of the amount of any such

zakat

or penalty collected or received by him;

(d)

defrauds any person, embezzles any money or otherwise uses his position to deal wrongfully with the Secretary or any other person; or

(e)

fails or refuses to surrender all

zakat

and

fitrah

collected or received by him,

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.