ENACTMENT NO. 6 OF 1993 ZAKAT AND FITRAH ENACTMENT 1993
PART IX - OFFENCES AND PUNISHMENTS
Section 65. Offences by officials.
Any person having an official function under this Enactment who -
(a) otherwise than in good faith, demands from any person an amount in excess of the zakat or penalty due under this Enactment;
(b) withholds for his own use or otherwise any portion of any such zakat or penalty collected or received by him;
(c) otherwise than in good faith, makes a false report or return (orally or in writing) of the amount of any such zakat or penalty collected or received by him;
(d) defrauds any person, embezzles any money or otherwise uses his position to deal wrongfully with the Secretary or any other person; or
(e) fails or refuses to surrender all zakat and fitrah collected or received by him,
shall be guilty of an offence and shall, on conviction, be liable to a fine not exceeding five thousand ringgit or to imprisonment for a term not exceeding three years or to both.