With the need of create new user, I perform with the link below:
http://osxdaily.com/2007/10/29/how-to-add-a-user-from-the-os-x-command-line-works-with-leopard/
It works great.
But how to create new group?
"System preferences" -> "Accounts" -> "+" (as if you were adding new account) -> Under "New account" select "Group" -> Type in group name -> "Create group"
Check this link from server fault https://serverfault.com/questions/131942/how-do-i-add-a-group-in-mac-os-x-10-6
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