This is also simple. To take a new paragraph, you end the last paragraph and begin a new one with the paragraph tags: <P> and </P>. Example:
This is the first paragraph. <P>This is the first paragraph.</P>
This is the second paragraph. <P>This is the second paragraph.</P>
You'll note that in HTML, new paragraphs leave a space of about one line after the last paragraph. When you don't want to have this space, but you do definitely want to take a new line, you just insert the line-break tag: <BR>. Example:
This is the first line.
This is the second line.
This is the first line.<BR>This is the second line.