How much unsportsmanlike conduct amounts to report?

I'm asking this because you never know if someone is having just a bad day or if they actually mean it. So how far would you consider a ban able offense? In my case, I present to you a example of a special individual who may have crossed the line into a possible ban.http://imgur.com/a/qN3XI Would you consider this far enough and if so will people like this(and this person in specific) be punished accordingly?

Now now, this isnt my first rodeo in league and I expect a occasional toxic player here and there above lvl 30. But having them in the lower levels under lvl 10 is just unacceptable(Especially when the offender is a smurf).