ENACTMENT NO. 11 OF 2013 SYARIAH CRIMINAL OFFENCES ENACTMENT 2013
PART III - OFFENCES RELATING TO THE SANCTITY OF THE RELIGION OF ISLAM AND ITS INSTITUTION
Section 24. Refusing to submit assessment of income
Any person who is required to submit a statement or an assessment of his income relating to zakat and fitrah within a stipulated period wilfully refuses or attempts to evade from doing so without reasonable cause or submits a false statement or assessment 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.