I think "prosecuted" is the wrong question. Has anyone on a DTV, TV, or retirement extension on an O or O-A visa, or anyone who does not have a work permit ever been "asked" for a tax return?
I have a Thai TIN but the last time I filed a thai tax return was 2008 and I've spent over 180 days a year here every year since. I'm still waiting for someone official to ask for my tax return.