Malaysia legislation

Section 72

of Zakat And Fitrah Enactment 1993

Section 72

(1)

The special penalty imposed under section 59(1) or 60(1) may be recovered in the same manner as recovery of fines imposed on conviction.

(2)

Any penalty imposed on any person under section 58(3) or 59(2) shall be recovered as if it is part of zakat payable by the person, but shall not be regarded as

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zakat payable as such for the purpose of any provision of this Enactment other than sections 49 to 51.

Jurisdiction of Syariah Court.