Section 171. Non-payment of zakat or fitrah. (THE ADMINISTRATION OF THE RELIGION OF ISLAM AND,

ENACTMENT NO. 8 OF 1982
THE ADMINISTRATION OF THE RELIGION OF ISLAM AND,
THE MALAY CUSTOM OF PAHANG ENACTMENT 1982

PART IX - OFFENCES

Section 171. Non-payment of zakat or fitrah.

(1) Whoever is liable to pay the amount of zakat and fitrah under a lawful ruling and fails to obtain an exemption from the payment thereof or any other decision, refuses or wilfully fails to pay the same shall be guilty of an offence and shall on conviction be liable to a fine not exceeding one hundred ringgit or to imprisonment for a term not exceeding one month or to both.

(2) Whatever sentence as may be imposed on any offence under this section shall not operate to extinguish the liability of any person so sentenced to pay such zakat and fitrah.

(3) The zakat and fitrah due to be paid by any person may be recovered as if it has been so lawfully ordered by a Court to be delivered to the Majlis or it may be recovered as a fine under this Enactment.