The 29-year-old plunged towards the bottom of the leaderboard after his nine on the par-five hole, ultimately posting an eight-over par 80.

The left-hander offered the gesture after he struck his approach into the pond guarding the front of the green.

Having taken a penalty drop, his again found the water, and then his second drop flew to the back of the green.

MacIntyre also reacted angrily to his second shot on the 17th, and did not speak to the waiting media after his round.

Masters organisers are known for their strict rules and MacIntyre could be in further trouble after his outward nine of 39 effectively ended his chance of tournament victory.

The 29-year-old left-hander was picked out by some observers as a potential contender after finishing fourth at the recent Players Championship.

He lead after the third round at the Texas Open last week, but was overtaken by JJ Spahn to finish as runner-up.

Defending champion Rory McIlroy and American Sam Burns posted five-under par 67s to lead The Masters after the first round.