Steam question help pls ! ! !

So my question is this :
I used many things and I got ban at 2k19.
So now I want to be clear and not abusing anymore.
So I decided in the same pc to make other steam account and buy the game and play it.
Will I be safe or they will ban me cause they ban pc ip?

I believe it's by account rather than IP address, but having never been banned on Steam, I can't say for sure.