A new rheological model is developed that builds on an elasto-brittle (EB) framework used for sea ice and rock mechanics, with the intent of representing both the small elastic deformations associated with fracturing processes and the larger deformations occurring along the faults/leads once the material is highly damaged and fragmented. A viscous-like relaxation term is added to the linear-elastic constitutive relationship together with an effective viscosity that evolves according to the local level of damage of the material, like its elastic modulus. The coupling between the level of damage and both mechanical parameters is such that within an undamaged ice cover the viscosity is infinitely large and deformations are strictly elastic, while along highly damaged zones the elastic modulus vanishes and most of the stress is dissipated through permanent deformations. A healing mechanism is also introduced, counterbalancing the effects of damaging over large time scales. In this new model, named Maxwell-EB after the Maxwell rheology, the irreversible and reversible deformations are solved for simultaneously, hence drift velocities are defined naturally. First idealized simulations without advection show that the model reproduces the main characteristics of sea ice mechanics and deformation: strain localization, anisotropy, intermittency and associated scaling laws.