s 137 Non-payment of zakat or fitrah
137.—(1) Any 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. (2) 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. (3) A conviction under this section does not operate to extinguish the debt. (4) 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.