(1) Any person liable to pay any zakat or fitrah under section 68 of the Administration of Islamic Law (Negeri Sembilan) Enactment 1991 [En. 1 /1991] and having failed to procure in accordance of section 70 of the same, the cancellation or modification of such liability shall refuse or wilfully fail to pay the said zakat or fitrah shall be guilty of an offence and shall be liable on conviction to a fine not exceeding one thousand ringgit or to imprisonment for a term not exceeding one year or to both.

(2) A conviction in this section shall not operate to extinguish the said liability.

(3) Any person who makes or take part in any collection of the said zakat or fitrah contrary to section 68 of the said Enactment without lawful authority shall be guilty of an offence and shall be liable on conviction to a fine not exceeding one thousand ringgit or to imprisonment for a term not exceeding one year or to both.