The forum is not actually against alt accounts however the forum frowns at alt accounts. Basically if you disclose your alt accounts then you are actually transparent and not trying to cheat. On the contrary those that don't publicly disclose their alt accounts are actually looking to cheat in signature campaigns and contests.
So, what if a member have a second account but did not publicly announce on the forum that the account belongs to them and they also do not cheat with the account and don't have intentions to cheat with the account but for their own best reasons, they don't just want to publicly announce it, what would be the consequences if it's is noticed?
So far so good as I have read through the higher ranks posts in compliance to the post, it tells having other accounts is okay but what is not okay is catching your accounts up cheating.
Penalty for cheating is only passable for judgements when it is made obvious that a single user is actually owned the other accounts.
So without a proof there is no other accounts so if you can not make this proof there is no penalty.