Yes, it is possible to create a new account but not with the free benefits they will be able to track it via the Credit card and your Machine ID
To quote the AWS Policy it says
"You will not be eligible for the Offer if you or your organization create(s) more than one account to receive additional benefits under the Offer,You will be charged standard rates for use of AWS services if we determine that you are not eligible for the Offer."
All the information
Therefore, you can only receive the AWS free tier once per your registered card , email address and MAC Address
And before doing anything in the account set an alarm so then whenever you are charged you will be notified so that you can know wether you have a free tier account or not?