I learned the hard way on this question. 90 day reporting is not coupled to a visa. I renewed my visa just before my 90 day report was due. Figuring I had reported my location to immigration during the renewal process...I didn't do the 90 day report. 90 days later when I went in to report I was fined 2000 baht and told the next time I failed to report it would cost 5000 baht.