I don't know how this misunderstanding was made, but here is me clearing it up:
Tapas recognizes that users may have several accounts for different comics or for reading purposes.
The issue stems from users using their several accounts to get ink. That is easy enough to traced, and yes -- that has been a something that's happened for a while. Doesn't matter how much they were getting, users still attempted to do so -- hence the added warning in the site rules.
It's not against rules to have several accounts -- it's against rules to use those accounts to have an unfair advantage in earning ink.
If you're not doing that, you're good.
Simple as that.
There's probably a reasonable limit on how many accounts you can have under your name, but having additional accounts for a shared comic or different comics is not an automatic strike. If you have one account for reading and one account for creating, that is not an automatic strike.
I repeat:
You can have several accounts. Just don't try to use them to farm ink.
Edit: This also includes trying to boost up your series. Yes -- it sounds ridiculous, but users have attempted to do this. It's also quite common on other sites such as Webtoons, Dillyhub, and etc. So the added rules are mostly for those users.
Otherwise, you can have multiple accounts.