People, like myself, have had bank accounts for years when it was easy to do so on Visa Exempt stramps especially in tourist areas. Arrive with the correct Visa (not a tourism entry stamp) it is still possible, just get a residence certificate from Immigration.
It'a a 2000B fine for late reporting, people on 12 month extensions often never do a 90 day report and just take the 2000B fine when they apply for their new extenmsion each year