Riot should insta-ban any account that says this in chat:
EDIT 2:
Due to some very well reasoned responses (Thanks to "not brna xDD" and "PaladinNO") I've come to realize that my initial stance was far too harsh. I have changed my stance to the following:
Players exhibiting the behavior described below should be subject to immediate chat restriction (possibly across all of their existing accounts) and some sort of notification or reform card. This is not too harsh, and it also would clear any doubt they had as to the system's ability to track and punish them.
Original Post:
"I don't care if you report me, I have # other accounts."
Seriously, this is the most tilting thing to hear from a teammate ever. They take the system and spit it in your face with such contempt. On top of that it usually accompanies a whole host of other toxic behavior which they were already told to stop.
They're clearly being extremely shitty humans; they clearly don't intend to reform, and they clearly don't care about the impact they are having on their fellow teammates. This deserves a zero tolerance policy. Any player who says this should instantly lose their account, and maybe even get put on a watch list for identifying alt accounts to watch more closely for toxic behavior.
EDIT:
It's clear from people's responses that I didn't clarify well, and I came off sounding very extreme. So here's a better explanation of what I mean here:
I specifically am talking aout players who are already being unsportsmanlike, toxic, and hurtful to others. When they respond with,
"haha I don't care Riot's punishment system doesn't apply to me and you can't do anything to stop me!"
That is the sort of situation I am talking about.
The player is already being toxic, already exhibiting behavior deemed unacceptable by Riot and the community. It's taking it one step further and holding the system in contempt that I believe is the final kicker. That is what I believe to be a fair reason to permaban.
It's not just the act of saying that that I believe should be the reason to permaban. It is the act of saying that in addition to already being toxic.