If you google - Can I create multiple Facebook accounts? You will find helpful information from the facebook help center.
The answer is NO, facebook wants users to have one personal account, and create and manage their business account from their personal account.
Facebook is very particular about users being able to identify themselves, and the potential problems that you could run into outweigh the benefits.
The accounts could get locked and suspended after you create them - pending uploading ID, asking for a telephone number etc to prove identity.
So, I agree with what @greystorm2 suggested - the best idea is to report the user. I would also block them as they are asking you to break TOS.