Who needs a 90-day report in Thailand?

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Ask Baan Smile 90 Day Reporting Service Answer

90-Day report is for foreigners staying in Thailand for a period longer than 90 consecutive days holding a Non-Immigrant Visa or Extension of Stay, It is required by Thai Immigration to report the present address every 90 days.

Can you do 90-day report anywhere Thailand?
Is there a fee for 90 day reporting in Thailand?
If I already am a Thai Elite Member, do I need to do the 90-day report?
What happens if you don't report 90 days Thailand?

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Who needs a 90-day report in Thailand?