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Bannable is cheating and so on
But the worst that can really happen is your brother doing something bad on your account and it getting punished.
What they are actively discouraging are the accounts being shared by multiple people to avoid the cost of games, accounts that have been bought and sold to others, etc. You randomly letting your brother hop on isn't really noteworthy at all.
I would still encourage getting an account of his own seeing as how TF2 is free to play. That way he can't accidentally do something while on your own account that might warrant you a ban or something.
Ultimately, it is for you to decide if you want to risk the punishments, whether it be from Valve or your brother.
Account locks.
Not by the support replies that were shown. But it has been a year or two since I've seen anyone complain about it here.