Is Duo-Q Boosting legal/or illegal?

Title If i create a smurf to push a friend or someone who paid above his/her elo in ranked is this punshable behaviour or not? if yes, are there any known persons(or threads) who are banned for this and if not why (if i get boosted by account sharing i will be banned casue of the mmr Manipulation, isnt that above the same just on an other (not that efficent way?) just curious casue on twitch there are so many bots Advertising duo q boosting atm who Claim duo boosting as legal (and no i dont want a duo q boost) skål
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