Do children need to pay penalties for late 90-day reports in Thailand?

The inquiry seeks clarification on whether a 5-year-old child must pay penalties for a late 90-day report, given that the report is slightly late due to immigration office closure for APEC. It also addresses the concern of inconsistent outcomes for 90-day reports for the child and adult, despite identical information submitted. Responses indicate that children are typically not fined for late reports until they reach 15 years old, and there are provisions allowing late filing without penalties.