165. (1) If the master fails to comply with the provisions of this Ordinance with respect to taking charge of the property of a deceased seaman or apprentice, or to making in the official log book the proper entries relating thereto, or to the payment or delivery of the property, he shall, notwithstanding any penalty to which he may be liable under this Ordinance, be accountable for the property to the Shipping Master as aforesaid, and shall pay and deliver the same accordingly; and shall, in addition, be punishable, for each offence, with fine not exceeding three times the value of the property not accounted for or, if such value is not ascertained, with fine which may extend to five thousand Taka. (2) The property may be recovered in the same Court and in the same manner in which the wages of seamen may be recovered under this Ordinance.