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1. Make sure it isn't a false positive by reading the full profile text and checking that the account has really no other activity on that site or across the the network.
2. Edit the user profile to clear every single possible user-editable field, including resetting their uploaded picture to an innocuous gravator/identicon pattern. There's no single button that does all this, unfortunately, so you have to tab around to all the fields.
3. Save those changes to all public network accounts by clicking the rightmost button at the buttom, the one reading Save and copy changes to all public communities.
4. Only now destroy the account on your site, choosing the second destruction option The vast majority of all content contributed by this user violates our terms of service and adding a custom reason such as:
This user's profile is an advertisement for prostitution services, and they have no contributions to the site.