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Or just stop smurfing..
Anyway, you should stop using that account anyway since it's not yours and it's not allowed to gift accounts to other people.
But regarding your topic, no, reports that have no valid basis will not do anything to you.
If you are impersonating someone for whatever purpose, this could be reported as impersonation and harassment. You could also be reported for scamming if you're impersonating someone in an attempt to scam other users.
If you're doing something wrong then you could receive a warning or a ban. You probably know if you're doing something wrong.