Is the 90-day reporting still done at MTT in Thailand, and what are the consequences of being late?

The user inquires about the current process for the 90-day report, specifically if it is still done at MTT. They mention being overdue on the reporting deadline and ask about the fine imposed for being late. Comments confirm that the fine is 2,000 THB regardless of how late the report is, and it is noted that the reporting has moved back to CW, Counter A. Additionally, a follow-up question regarding the possibility of someone else completing the report on their behalf is raised.