Device has been used too many times to create new Apple ID

Create an Apple ID on the web

1. Go to the Apple ID account page and click Create your Apple ID.
2. Follow the onscreen steps. ... 
3. Enter a phone number that you can always access.
4. Check the boxes to subscribe to Apple Updates if you'd like. ... 
5. Click Continue.
6. Follow the onscreen steps to verify your email address and phone number.

Hi, by default you can only make a maximum of 3 apple id’s on one iphone. There is no way to make another one using the same phone. However, you can use the web to do the same.