What is Riots stance on new accounts after a perma ban anyways?

Im just curious, I made this account after I (unfairly in my opinion) got perma banned about 3 ish months ago, (I ended up with a 14 day ban I tried to contest to no avail then actually was deserving of punishment and the tiered system perma'd me) but I wasnt salty, that account was old, perpetually stuck in bronze, and had alot of prior issues with forum bans i contested and won, and other chat restrictions and bans that a few i contested and won and others I didnt, dating back from season 2 and 3(to note how old the account was, it was around when they made the transition from ELO to the new system). So Im glad for the refreshing new start, get an account that isnt effected by prior seasons or an ELO for ranked, where I can unlock champs, have fun etc. but ive noticed two things 1: "new" accounts are either smurfs,permabanned players or bots. 2: alot of "new" players who fit the above category and truly new players ARE VERY TOXIC. So Im just curious, what is riots stance on players who are perma banned and make a new account? is it even allowed? does riot ever do IP bans? does riot even know if one account is played by the same perma banned person unless they self admit they had a prior account? which then leads to this question: If riot allows new accounts, what are they doing to combat those same players from being toxic at lower levels? because unranked 1-30 so far is SUPER toxic worse than bronze..
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