From user responses, I now understand your question. If your meta tags are not relating to your site, you will get banned. For example, people who own forums would overfill meta tags with lawyer and other high clicks ads. Hidden text, deceptive cloaking, doorway pages or unrelated meta tags can and eventually will get you banned. Peace,
Google does not ban adsense account using META tag. Most of the sites use META tags. Google may only ban the account if the META tags are not relevant to your site or contain hidden text.