Board Thread:Support Requests - Community Management/@comment-1827503-20160706195512/@comment--20160706200523

Yes. If someone is evading a globally blocked account with another, that is an instant violation of the Terms of Use and will earn them another block (and possible even a longer block on their original account). Even if the user is "behaving" with their sock account, it is still not allowed to avoid a global.

It's up to you if you want to report such sock accounts being use to evade. But you are not required to. It definitely does help Staff though, if you do report them.