When an account is banned, it's a ban for the person. So, paying fees doesn't change the fact. One can't make more account once they are banned. Note- I'm not a moderator here 
But why is it that once a person is banned here he can not start afresh, except he hides to do it? And if he is caught it becomes another problem and ban. Why? I think the forum is very harsh on this. Let us take for instance that a reputable legendary and popular member who has been contributing to this forum gets permanently banned for an offence, that means he can not get a change to start afresh? That is too harsh. Even God gives us a second chance why not humans to humans? The forum will be loosing creative members this way.