Malaysia legislation
Section 68
Section 68
Any person who without reasonable excuse –
(a)
fails to comply with a notice given under sections 27, 28, 29(3), 30, 31(3),
33(1) or 35;
(b)
fails to comply with an order made under section 31(3) or 32; or
(c)
contravenes sections 31(1), 33(2), 34(1) or 37, 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.
38
Zakat etc. payable notwithstanding institution of proceedings.