Penal Code Section 130O
Providing services for terrorist purposes
130O. (1) Whoever, directly or indirectly, provides or makes available financial services or facilities—
(a) intending that the services or facilities be used, or knowing or having reasonable grounds to believe that the services or facilities will be used, in whole or in part, for the purpose of committing or facilitating the commission of a terrorist act, or for the purpose of benefiting any person who is committing or facilitating the commission of a terrorist act; or
(b) knowing or having reasonable grounds to believe that, in whole or in part, the services or facilities will be used by or will benefit any terrorist, terrorist entity or terrorist group,
shall be punished—
(aa) if the act results in death, with death; and
(bb) in any other case, with imprisonment for a term of not less than seven years but not exceeding thirty years, and shall also be liable to fine.
(2) For the purposes of subsection (1), “financial services or facilities” includes the services and facilities offered by lawyers and accountants acting as nominees or agents for their clients.
Please refer to the Attorney General's Chamber of Malaysia's website for the latest law.