Section 132. Fictitious copartnership names

1.  A person who transacts
  business, using the name, as a partner, of one not interested  with  him
  as a partner, or using the designation "and company," or "& Co." when no
  actual  partner  is represented thereby is guilty of a misdemeanor. This
  section shall not apply to any case, where it is specially prescribed by
  statute that a partnership name may be continued in use by a  successor,
  survivor, or other person.
    2.  Provided, however, that nothing in this section shall be construed
  to  prohibit  the  use  of  the  designation  "and  associates"  or   "&
  associates"  by  a  professional  or professionals who actually practice
  such profession with or employ one or more other  professionals  engaged
  in such profession.