Malaysia legislation
Section 61
Section 61
(1)
Any person who wilfully refuses to pay zakat or fitrah chargeable to him shall be guilty of an offence and shall, on conviction, be liable to a fine not exceeding four thousand ringgit or to imprisonment not exceeding two years or to both.
(2)
The Court may order that the zakat or fitrah be settled in such manner as the
Court thinks fit.
Leaving Malaysia without payment of zakat.