Section 65

otherwise than in good faith, demands from any person an amount in excess of the zakat or penalty due under this Enactment;

withholds for his own use or otherwise any portion of any such zakat or penalty collected or received by him;

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otherwise than in good faith, makes a false report or return (orally or in writing)

of the amount of any such zakat or penalty collected or received by him;

defrauds any person, embezzles any money or otherwise uses his position to deal wrongfully with the Secretary or any other person; or

fails or refuses to surrender all zakat and fitrah collected or received by him, shall be guilty of an offence and shall, on conviction, be liable to a fine not exceeding five thousand ringgit or to imprisonment for a term not exceeding three years or to both.

Offence of abetment.