ENACTMENT NO. 9 OF 1995
SYARIAH CRIMINAL OFFENCES (SELANGOR) ENACTMENT 1995
PART III - OFFENCES RELATING TO THE SANCTITY OF THE RELIGION OF ISLAM AND ITS INSTITUTION
(b) refuses or wildfully fails to pay such zakat or fitrah through an amil appointed, or any other party authorized, by the Majlis to collect zakat or fitrah,