In both situations the issue is simple: read the Fiverr TOS (Terms Of Service), they don't allow such things.
Abuse and Spam
Multiple Accounts - To prevent fraud and abuse, users are limited to one active Fiverr account and one active Fiverr Business account. Any additional account determined to be created to circumvent guidelines, promote competitive advantages, or mislead the Fiverr community will be disabled. Mass account creation may result in disabling of all related accounts. Note: any violations of Fiverr’s Terms of Service and/or our Community Standards is a cause for permanent suspension of all accounts.
Targeted Abuse - We do not tolerate users who engage in targeted abuse or harassment towards other users on Fiverr. This includes creating new multiple accounts to harass members through our message or ordering system.
Selling Accounts - You may not buy or sell Fiverr accounts.
That one active Fiverr account and one active Fiverr Business account mentioned in the quote is the same account: you can switch from selling to buying and back.
More than that, they have the scripts to find out about such things (having more than one accounts). They can check the IPs used for logging in, the login times and they can correlate those with your activity. So stop fooling around.
