Can I do another land border crossing for a 30-day visa exemption after two entries?

A British passport holder is inquiring about the possibility of a third land border crossing for a 30-day visa exemption after having done one in October and another in December 2019. The response indicates that only two 30-day visa-exempt entries are allowed per calendar year, suggesting that the individual can make another entry before the year ends and that the rules reset on January 1st, allowing for more entries in 2020. Additionally, a suggestion is made to consider obtaining a tourist visa from the Thai consulate in Vientiane, Laos, as an alternative.