ENACTMENT NO. 6 OF 1993 ZAKAT AND FITRAH ENACTMENT 1993
PART IX - OFFENCES AND PUNISHMENTS
Section 68. Other offences.
Any person who without reasonable excuse –
(a) fails to comply with a notice given under sections 27, 28, 29(3), 30, 31(3), 33(1) or 35;
(b) fails to comply with an order made under section 31(3) or 32; or
(c) contravenes sections 31(1), 33(2), 34(1) or 37,
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 not exceeding six months or to both.