ENACTMENT NO. 8 OF 1982 THE ADMINISTRATION OF THE RELIGION OF ISLAM AND,
THE MALAY CUSTOM OF PAHANG ENACTMENT 1982
PART IX - OFFENCES
Section 172. Refusal to submit assessment of income.
Whoever is required to submit a statement or an assessment of his income relating to zakat and fitrah within a stipulated period wilfully refuses or attempts to evade from doing so without reasonable cause or submits a false statement or assessment shall be guilty of an offence and shall on conviction be liable to a fine not exceeding one thousand ringgit or to imprisonment for a term not exceeding six months or to both.