PART III - OFFENCES RELATING TO THE SANCTITY OF THE RELIGION OF ISLAM AND ITS INSTITUTION
Section 20. Non-payment of zakat or fitrah.
Any person who, being liable to pay zakal or fitrah-
(a) refuses or willfully fails to pay the zakal or fitrah; or
(b) refuses or willfully 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 three thousand ringgit or to imprisonment for a term not exceeding two years or to both.