making 2 account is not good for you because you might be in jail for doing that because paypal allowed you to make only 1 account and thats all, even me, i want to have 2 account but remember this is not like e-gold that you can send and receive money anytime. paypal is wiser than us if we make 2 account and if ever they will caught you using the 2nd account, they will ask some documents which is very hard for you to send because the info you put is not true or you don't have those document.
You will not go to jail for creating multiple PayPal accounts. Though, that would be a way to deter people from doing so.