Google is more smart
You may cheat in so many ways but that wont last for long and your whole investment will return into nothing.
With the new AdSense rules, if you got any cash and your account gets banned you have 30 days to return them back then they will force you by law.
Do not place ads on other's sites
If their account(site) get banned yours will also.
Don't place ads below drop down menu's etc..
Ways to increase CPC(Cost Per Click)
- Wait few days, until ads get older. A new created ad can give low cpc
- Change your theme, sometimes theme is not well optimized
- Move ads, if that ad is not giving enough move it, or move them all. More on top, better cpc
- Meta keywords, they do not get used for seo anymore, google can use them to discover the site type.
They can be used by choosing high cpc keywords using google AdWords tool, either i had better cpc without them.