Canon 14 should be read together with Canon 13 about those who do not communicate in the church. See also Canon 3 of the council of Saragossa (Sotomayor 1981: 177-187).
The interpretation of Canon 14 depends on how we should understand the verb sumere: "to take" or rather "to consume" (like in nec cibum sumant in Canon 7). The first proposition is rather problematic because of the participle acceptam (the sentence would be pleonastic). It seems then that Canon 14 deals rather with the people who for some reason only pretend to receive communion. For more detailed discussion and further reading see Weckwerth 2004: 199-207.