ENACTMENT NO. 4 OF 1997
SYARIAH CRIMINAL OFFENCES ENACTMENT 1997
PART III - OFFENCES RELATING TO THE SANCTITY OF THE RELIGION OF ISLAM AND ITS INSTITUTION
Section 16. Non-payment of zakat or fitrah.
Any person who, being liable to pay zakat or fitrah -
(a) refuses or wilfully fails to pay the zakat or fitrah;or
(b) refuses or wilfully fails to pay the zakat or fitrah through an amil appointed, or any other person authorized, by the Majlis to collect zakat or fitrah,
shall be guilty of an offence and shall on conviction be liable to a fine not exceeding one thousand ringgit or to imprisonment for a term exceeding six months or to both.
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