Yes, this is something that by nature has to be a bit nebulous, because it depends much on intent. In the cases where a *legitimately* new person *legitimately* wanders onto the server using a tag by chance, this is obviously something that should be dealt with by simple human politeness and decency (and perhaps some sensibility when it comes to choosing clan tags that aren't so probable). We shouldn't be seeing anything beyond polite asking and at most /renames for this.
On the other hand, when individuals knowingly add a tag on their name to grief others and do so repeatedly with the intent to harass a particular group of individuals, then it can perhaps begin to fall under griefing and harassment. If an admin changes someone's name and they change it back and tell the admin to fellate them, then that's just all kinds of wrong and stupid and deserves mutes, kicks, and even bans of increasing length if offenses are repeated. If an individual is on a continued crusade against everything relating to clans and has already been banned multiple times for intentionally annoying them in this way as part of some misguided persecution complex, he had best not continue or find an even longer ban.
In short: Intent is important. Don't take action against people for "stealing clantags" because that in itself is really not a thing. Take action against assholes for being assholes, but only when this is the case.
As usual, it's a video game. You should be here to play it. If that's a secondary objective to dealing with adminship, community politics, clan politics, or griefing, please reevaluate your life and harden the fuck up.