Adsense is the most sought after monetization method for website owners. It is also very high paying ad networks. But sadly, a lot of people get penalized by Adsense for breaking the terms of use. Google doesn't let you have more than one Adsense account, in case it decides to shut down your account, you cannot make another account. Therefore you need to protect your account by avoiding making mistakes like incentivized traffic, click frauds, etc. Well, I have heard that that some people try to get create secondary account when they get banned, but this account is never safe because if Google finds out, they will ban your new account too, and they will take away what ever you have earned.