Enactment No 3 Of 1991 ADMINISTRATION OF ISLAMIC LAW ENACTMENT 1991
PART V - FINANCE
Section 86. Charitable collections.
(1) The Majlis may collect or may grant authorisation letter to any person or body of persons, authorising such person or body of persons to collect monies or other contributions for any charitable purpose for the support or promotion of the religion of Islam or for the benefit of Muslims in accordance with Hukum Syarak and may by any such authorisation letter impose such terms as it may think fit.
(2) It shall be deemed to be a term of every such authorisation letter that the grantee thereof and every other person authorised thereby to collect monies or other contributions shall-
(a) issue in respect of every sum so collected a serially numbered receipt in the prescribed form;
(b) keep true and full accounts of all sums so collected and of the disposal thereof with all proper vouchers;
(c) produce on demand the counterfoils of such receipts issued and of all such accounts and vouchers for inspection and audit by the Majlis; and
(d) apply and dispose of all sums so collected in accordance with the terms of such authorisation letter or, if no method of disposal thereof be expressly authorised, pay and account for the same to the General Endowment Fund.
(3) Monies collected in pursuance of this section may be applied for any purpose as the Majlis shall so direct but shall in the absence of such direction, be added to and form part of the General Endowment Fund.
(4) No person shall make or take part in any collection of monies for any such purpose as mentioned in subsection (1) except with the express authority of the Majlis or by virtue of an authorisation letter under the said subsection.
(5) Any person who contravenes any of the provisions of this section commits an offence and shall be liable on conviction to imprisonment for a term not exceeding six months or to a fine not exceeding one thousand ringgit or to both and the Syariah Court may order the monies and properties so collected to be surrendered to the Majlis.