The FIRST thing to do when wanting to file 90 day reports online is check with your immigration office and see if they participate in the 90 day online program. Some offices have "opted out" of participating in it.
IF your immigration office will let you do online reporting, like
@Al**
mentioned you have to file one 90 day report in person to get into the data base. After that you can apply for a 90 day report online from 15 days before down until 7 days BEFORE your actual due date.
The window of opportunity to report online is different than the one to file reports in person. In person you can do a 90 day report from 15 days before down until 7 days AFTER your due date with no fine.
The fine for failure to report on time is 2000baht.
Some offices also allow mail in 90 day reporting too. Again it's best to check with your particular office and see what they allow.