(I divide the download limit imposed by the internet company evenly between the family)
All was fair until my brother connected a (Ethernet) cable to the router, bypassing his quota. Pretty clever

My brother's laptop (and I assume any machine):
The wired connection has a unique MAC address
The wireless connection has a unique MAC address
Is it possible to assign the same static IP address to two MAC addresses, then put a quota on the static IP, so I don't have to give him 2 IP's and divide his download quota for him?