ENACTMENT NO. 6 OF 1993 ZAKAT AND FITRAH ENACTMENT 1993
PART IX - OFFENCES AND PUNISHMENTS
Section 61. Non-payment of zakat and fitrah.
(1) Any person who wilfully refuses to pay zakat or fitrah chargeable to him shall be guilty of an offence and shall, on conviction, be liable to a fine not exceeding four thousand ringgit or to imprisonment not exceeding two years or to both.
(2) The Court may order that the zakat or fitrah be settled in such manner as the Court thinks fit.