ENACTMENT NO. 4 OF 2004 ADMINISTRATION OF THE RELIGION OF ISLAM
(STATE OF PENANG) ENACTMENT 2004
PART VIII - CHARITABLE COLLECTIONS
Section 106. Charitable collections.
(1) Majlis may collect, or by an authorization letter issued by the Majlis, authorize any person or body of persons, on such terms as the Majlis deems fit, to collect moneys or other contributions for any charitable purpose for the support and promotion of the religion of Islam or for the benefit of Muslims in accordance with Hukum Syarak.
(2) It shall be deemed to be a term of every authorization granted under subsection (1) that the grantee of such authorization and all other person authorized thereby to collect moneys or other contribution shall—
(a) issue in respect of every sum so collected a serially numbered receipt in the prescribed form;
(b) keep true and full accounts of all sums so collected and of the disposal thereof with all proper vouchers;
(c) produce on demand the counterfoils of such receipts and all such accounts and vouchers for inspection and audit by the Majlis;
(d) apply and dispose of all sums so collected in accordance with the terms of such authorization or, if no method for the disposal of the sums is expressly authorized by the authorization letter, pay and account for the sums to the Baitulmal.
(3) Moneys collected pursuant to this section may be applied for any purpose specified by the Majlis, and if there is no purpose so specified, shall form part of the Baitulmal.
(4) No person shall make or take part in any collection of money for any purpose as mentioned in subsection (1) except with the express authority of the Majlis or by virtue of an authorization letter under subsection (1).
(5) Any person who contravenes subsection (4) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding one thousand ringgit or to imprisonment for a term not exceeding six months or to both.