Google+ Local Reviews

I have been trying to post fake reviews for a client. I see that their cracking down on the fake reviews. This didnt use to be a problem for me a year ago.

Anybody have any guidelines to posting fake reviews for clients?
So far I have read about not posting to keyword rich reviews and also does the ip address have to be in the same area where the client is?

If so how do you get ip address to specific cities.

Thanks for any help.