Section 73-33-13 - Penalties for practicing without licensesIf any person shall:
(a) falsely represent himself to the public as having received a certified public accountant license or falsely represent a firm in which he has an ownership interest to the public as having received a firm permit as provided in this chapter; or (b) falsely assume to practice as a certified public accountant; or (c) falsely use the abbreviation, "CPA," or any similar words or word, letters or letter to indicate that the person using the same is a certified public accountant, without having received a certified public accountant license as provided in this chapter or without qualifying for a practice privilege under Section 73-33-17; or (d) if any person having received a certified public accountant license and having lost such license by cancellation, revocation or suspension as provided by this chapter, shall continue to use the "CPA" abbreviation, use the words certified public accountant, or practice public accounting after losing his license; or (e) if any person shall represent that a CPA firm with a suspended or revoked permit in which he has an ownership interest is entitled to perform such practice, he shall be deemed guilty of a misdemeanor and upon conviction thereof shall be punished by a criminal fine of not less than Five Hundred Dollars ($500.00) or of not more than Five Thousand Dollars ($5,000.00), or by imprisonment in the county jail for not longer than six (6) months, or by both such fine and imprisonment, in the discretion of the court for each such an offense.Codes, Hemingway's 1921 Supp. § 6661i; 1930, § 5917; 1942, § 8911; Laws, 1920, ch. 211; reenacted and amended, Laws, 1983, ch. 411 § 8; Laws, 1990, ch. 322, § 4; reenacted, Laws, 1991, ch. 306, § 8; Laws, 1999, ch. 533, § 7; Laws, 2008, ch. 331, § 6, eff. 7/1/2009.