What is the stance on the "Smurf attitude"

I'm sure that this has been asked and answered before, but what pathways to justice are there for having a game negatively impacted by a smurf? Having just been in a game where a certain someone was complaining about having a "trash bot" and that "silver is too heavy", it's a pretty shitty feeling when you get to the last stand and he's off in a corner saying things like "I don't care, I'm a Diamond 2, Look me up: XXXXXXX". He then proceeds to afk farm the jungle for the last 2 minutes because he genuinely doesn't give a damn about his (probably purchased) account.

That's the issue of the smurf attitude as I think of it, and as someone who used to enjoy doing 5 phantom dancer builds way back on level 1 disposable accounts in S2, I can really relate to the feeling of power in disposability. So my question is: Is there any work put in by the punishment system or Riot staff themselves to track down and punish the main accounts of negative people on smurfs? Sure it feels good to get that notification that action has been taken against that particular smurf account, but it truly rings hollow for me because they'll probably just shrug and chuck another $40 at their screen for a new smurf once that account finally ends up banned. I feel there really should be a punishment for any users suspected of playing with smurf accounts that get punished due to negativity in game, and that the punishment should be reflected in the "A summoner you recently reported..." notification.