ENACTMENT NO. 12 OF 1986 ADMINISTRATION OF ISLAMIC RELIGIOUS AFFAIRS ENACTMENT 1986
PART VII - OFFENCES
Section 213. Non-payment, and unlawful payment and collection of zakat and fitrah.
(1) Whoever wilfully refuses to pay zakat fitrah which he is liable to pay commits an offence and shall be punished with a fine not exceeding three thousand ringgit or with imprisonment not exceeding one year or with both.
(2) A convIction for an offence under subsection (1) shall not operate to extinguish the debt, and the Court may order the zakat or fitrah in respect of which a person is convicted, or the value thereof, to be paid by him to the Department whether in one full sum or in any manner that the Court thinks fit.
(3) Whoever wilfully pays or cause to be paid, or persuades any person to pay, any zakat or fitrah which any person is liable to pay, to any person who is not authorised under this Enactment to collect the zakat or fitrah commits an offence and shall be punished with a fine not exceeding three thousand ringgit or with imprisonment not exceeding one year or with both.
(4) Whoever, not being a person authorized under this Enactment to collect zakat or fitrah, collects or accepts zakat or fitrah or causes zakat or fitrah to be paid to him commits an offence and shall be punished with a fine not exceeding three thousand ringgit or with imprisonment not exceeding one year or with both, and the zakat or fitrah collected shall be forfeited by the Court and shall become the revenue of Bait-ul-Mal.