Feel free to delete my comment, but my kid has lived here as my dependent (I have a Work Extension) and I have never done a 90 day report for him (he's 5) - and it's never been an issue at Extension time (my wife and I always do ours).
Thanks for clarifying. So people who avoid making the trip for a new extension during the amnesty, will still be fined for overstaying, if they wait until the crisis is over? Of course, doing your Extension now should be easy as all the tourists and 90 day reporters will not be there!
If it's due on 12 April you might get away with doing it by mail. Technically you're supposed to mail it in 15 days before it's due, but in my experience you can get away with a warning stamp telling you to do this "next time". Might be worth the risk.