Section 40. Non-payment of zakat or fitrah (SYARIAH CRIMINAL OFFENCES ENACTMENT 2013

ENACTMENT NO. 11 OF 2013
SYARIAH CRIMINAL OFFENCES ENACTMENT 2013

PART V - MISCELLANEOUS OFFENCES

Section 40. Non-payment of zakat or fitrah

Any person who is under obligation to pay zakat or fitrah but-

(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 authorised, by the Majlis to collect zakat or fitrah,

commits an offence and shall, on conviction, be liable to a fine not exceeding two thousand ringgit or to imprisonment for a term not exceeding one year or to both.