Also, OP, if you don't think this is acceptable you probably should tag him as well.
Does tagging can only be done by the person who reports it and the DTs?
Or does it also applies to the ordinary accounts who wants to tag somebody?
Although I wanted to tagged some accounts that I caught cheating from the bounties but I can't do it...
You can tag whoever you want. It's a question of whether other people are going to see that trust as red under the avatar. If a DT member tags someone, most people here will see that show up as red. If you leave a feedback and are not on DT, you'll see it red but most others won't. I would encourage anybody to leave feedback anyway when it's justified, because that still helps people out when they click on a person's trust link. I started tagging account sellers in 2016, and that was long before I got added to DT2.
And yes, you don't have to be a DT member to tag someone even if you weren't involved in whatever you're tagging them for.