Mohan 333 If you want a second account, you must not do any activity that leads to earning badges or XP so no likes of codes or Q&A, no challenges, etc. Many people have them and use them following the rules. SoloLearn and mods can easily catch those that cheat. They ban those permanently that do not play fair.
As long as you don't use the two accounts for bad purpose I think you will be fine, for example, creating many accounts to follow your self is bad, challenging your second account for free wins is also bad.