Ban the player, or the account?

Just a question as to Riots intent in banning players (accounts). As a new player I have come across several players so far that will brag about the rank of their main account and openly admit to only playing in such low levels because they have been temp or perma banned. My question is, did riot intend only to ban the primary account and thus force this type of person on the newer players who are trying to have fun and learn the game, or was the intent to ban the player and remove them from the community for a short (or long) time. If the intent was the latter, would admitting to what amounts to a ban evasion be grounds for a report in and of itself?