Can my colleague extend her non-B visa from abroad or does she need to reapply?

An American expat's colleague is facing the expiration of her yearly non-B visa extension. If she leaves Thailand before receiving a new extension, she cannot extend her current visa from abroad. She will need to cancel her existing extension and possibly her work permit before departing to avoid fines. Upon return, she can enter Thailand on a tourist visa but would then have to go through the non-B and work permit application process again with a new employer if her work permit is not renewed.