They are out of California if you read the Terms of Service. I actually just sent a request that delete and/or flag all of the Jeffrey templates.
Not sure if this is a copy cat or actually Jeffrey again. Doesn't matter though, if they harass users I bet PD or SO will to make contact with him and request/verify IP information from imgflip. If it's just a copy cat I'm sure law enforcement will be happy to forward the IP and relevant information to the authorities in the copy cat's jurisdiction.