Someone who is beyond a cunt
A dickhead that is so much of a cunt that it is an insult to regular cunts to call them a cunt.
A cunt that thinks they're really mawd when really they're a subcunt.

If used improperly to someone that is not in fact a subcunt, the perpetrator must immediately desubcuntify the victim and write a formal letter of apology to which they sign off, 'I.M.A. Cunt'.