(a) The value of gratuities or tips received by employees engaged by barber shops shall be determined as follows:

1. (1) Such value shall be equal to the amount certified by each employee in a signed statement to his employer as received in the form of gratuities or tips, which statement shall be retained by the employer and submitted to the Department of Labor upon request.

2. (2) If such statement is not submitted by an employee, such value shall be equal to:

   1. (i) fifteen percent of the cash wages received by a barber;
   2. (ii) twenty-five percent of the cash wages received by a manicurist;
   3. (iii) five cents with respect to each customer of the barber shop for employees shining shoes or brushing and otherwise attending to customer's clothes.

(b) No gratuities or tips shall be deemed received for the purpose of this section, if:

1. (1) acceptance of tips or gratuities is prohibited by the employer, and
2. (2) customers are apprised by conspicuously displayed announcements or otherwise in writing, at or before the time bills for the services of barbers, manicurists and shoe shiners are rendered to them that acceptance of tips or gratuities by such employees is prohibited, and
3. (3) the employer adopts reasonable means to insure that tips or gratuities are not received by his employees, and
4. (4) the employer submits to the Department of Labor a sworn statement setting forth that his employees are not allowed to accept tips or gratuities and describing the methods adopted by him in order to obtain compliance with this prohibition by customers and employees.