15.—(1) The employer of a seaman to whom these Regulations apply, a superintendent and a proper officer shall keep records of all expenses incurred and sums paid by him in the discharge of his obligations under these Regulations.
(2) Where, in respect of any expense incurred or sum paid by him in discharge of his obligations under these Regulations, the employer of a seaman makes a deduction authorised by regulations made under section 9(a) of the Act to be made from the wages due to a seaman under a crew agreement, the employer shall render an account of all such expenses and sums to the seaman or, if the seaman's wages are payable by virtue of regulation 14 to his next of kin as named in the list of crew, to that next of kin.
(3) An employer who fails to comply with an obligation imposed on him by or under this regulation shall be guilty of an offence and shall be punishable on summary conviction with a fine not exceeding £100.