21. A person shall, without prejudice to any other proceedings which may be taken against him, be punishable, on first conviction, with fine which may extend to one thousand taka, and, on any subsequent conviction, with imprisonment which may extend to six months, or with fine which may extend to five thousand taka, or with both, if he-(a) not being a member of the Institute, represents that he is a member of the Institute, or uses the designation of Cost and Management Accountant, or Cost Accountant, Management Accountant, Industrial Accountant or Works Accountant, or any abbreviation thereof in a manner as to impress that he is a Cost and Management Accountant, or uses the letters A.C.M.A. or F.C.M.A; or(b) being a member of the Institute, but not having a certificate of practice, represents that he is in practice or practices as cost accountant, management accountant, industrial accountant or works accountant or in some similar profession in the field of cost and management accounting.