@Luit ****************
one final time (as you're seeming to not be catching on) the officers at passport control at an entry/exit point to the country CANNOT see if you ever filed a 90 day report or not.
They do not have access to that system. Their job is to stamp you out/in and that's it. They can see your entry/stay/exit/extension history only
AND
There are ZERO confirmed reports of anyone ever being caught out on a previous late 90 day report when they showed up to file a subsequent one after re-entering the country and starting the 90 day count down clock again