Basically it is meant for people who try to skirt a ban by creating multiple accounts, or someone who creates another account for scamming purposes. There have been those who had multiple accounts for completely innocent reasons and when I find out about it, I let them decide with account will stay and which will be folded into the other account.
There was another shootingarts account for awhile when this one quit working. However, the name itself made it obvious that I wasn't trying to sneak around with a second account as did my first post.
Often the clowns that think they are clever don't realize that Admin and Mod's can see more than standard users. A person thinks they are hidden when they might as well have a brass band behind them!
One guy that was particularly annoying on my forum worked for a huge aircraft company and often logged in through their servers. After months and repeated warnings that I would, I called the IT department where he worked and told them to take care of the problem for me. They did. A hint, if you are going to engage in illegal activity, don't go through your work server!