If you IP isnt banned when you try to log in, you dont have to worry about your IP.
Just make a new account with a different email if you wanna start fresh and play on a different account.
If GGG warned you for using a certain third party program, just stop using it and dont worry.
And keep playing on your main account it will be fine.
If you ever get IP banned, you need to change IP and email to create new account.
But this is not the case so pick A or B.
IF you still wanna make a different account you can just create it under a different email, many people have multiple accounts, the EULA allows 2 or 3 accounts to be logged in at the same time, but you can have more than 2 or 3 if you wish so.