Okay, I'll explain.
There shouldn't be any negative tag. Whether an account is banned is up to the moderators to decide. In principle, the tag does not need to be set in this case.
Only a ban.
Is it better now?
Yes it is better now. My bad. I think there are some cases that the alt account is not banned but for ban appeal if I am right. This is quite confusing too when the rule didn't state that using/creating another account is not allowed
and will also get banned. I'm sure you know that better than me.