In this day and age of awareness of personal rights, more complaints are being received by the Coast Guard or through civil litigation regarding sexual offenses. Claims of women and men of sexual or homosexual contacts are known to have been filed.
46 USC 10104 requires the master or person in charge of a documented vessel to report to the Coast Guard any complaints of sexual offenses under 18 USC 2244 et seq.
The sexual offenses which are covered include knowingly engaging in or causing a sexual act or contact.
Sexual contact includes intentional touching, either directly or through clothing, or the genitalia, anus, groin, breast, inner thigh, or buttocks of any person with an intent to abuse, humiliate, harass, degrade, or arouse or gratify the sexual desire of any person.
The statute does not allow the master to make a judgment of the validity of the complaint - he must report it.
The consequences of a failure to report could be action taken against any license which the master or person in charge is acting under at the time the complaint was made, and/or a civil penalty of up to $5000.
As a separate matter, the master is responsible for the safety of the crew and the seaworthiness of the vessel. Failure to investigate a complaint and take action on valid complaints would be a violation of these duties.