Administration of Muslim Law Act 1966 · 2020 Revised Edition · Part 9 · Offences
137. Non-payment of zakat or fitrah
Feedback & supportAny person who, being liable to pay any zakat and having failed to procure, in accordance with section 70, the cancellation or modification of such liability, refuses or wilfully fails to pay the same, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $500 or to imprisonment for a term not exceeding 6 months or to both.
zakat
“zakat” means the charitable contribution required to be made by a Muslim in accordance with the Muslim law.
Whoever, being liable to pay any fitrah and having failed to procure, in accordance with section 70, the cancellation or modification of such liability, refuses or wilfully fails to pay the same, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $50 or to imprisonment for a term not exceeding one month or to both.
fitrah
“fitrah” means the amount of rice or its equivalent value in money payable under the Muslim law annually by a Muslim during the month of Ramadan to be used for religious or charitable purposes recognised by the Muslim law;
A conviction under this section does not operate to extinguish the debt.
Any zakat or fitrah due by any person or the value of the same may be recovered as if the value thereof were recoverable as a fine imposed under the provisions of this Act.