Anonymous participant It's wise to always follow the terms and conditions of the Thai authorities to avoid any problems. Filling out the 90-day report is very easy. If you complete it regularly online, you'll receive an email from the Immigration Office 10 days before the next due date. So there's no excuse for missing the Deadline. Your friend might get a fine when he enters Thailand again or at the immigration when he does the next report. But I'm sure it doesn't have an effect on the visa.
There is no rule about that. But I bet, no one will get another DTV after the first one. There are even rumors that Thailand will cancel this type of visa within the next 3 years. The rumors come from Immigration officials, not from girlie bars.