Section 58. Failure to furnish return or give notice of chargeability to zakat. (ZAKAT AND FITRAH ENACTMENT 1993

ENACTMENT NO. 6 OF 1993
ZAKAT AND FITRAH ENACTMENT 1993

PART IX - OFFENCES AND PUNISHMENTS

Section 58. Failure to furnish return or give notice of chargeability to zakat.

(1) Any person who makes default in furnishing a return in accordance with section 26(1) or in giving a notice in accordance with subsection (2) or (3) of section 26 shall, if he does so without reasonable excuse, be guilty, of an offence and shall, on conviction, be liable to a fine not exceeding five hundred ringgit or to imprisonment for a term not exceeding three months or to both.

(2) In any prosecution under subsection (1), the burden of proving that a return has been made or a notice given shall be upon the accused person.

(3) Where, in relation to assessment year, a person makes default in making returns in accordance with section 26(1) or in giving notice under section 26(2) or (3), on commencement of prosecution under subsection (1) in relation to the default –

(a)

the Principal Assistant Secretary may require the person to pay the penalty in the amount equal to three times the amount of

zakat

which, before any deduction of repayment or discharge under this Enactment, shall be payable for that year; and

(b)

if the person pays the penalty he shall not be charged on the, same facts with an offence under subsection (1).