Can my friend cross the border again to get another 30-day visa exemption in Thailand?

A friend who entered Thailand with a visa exemption until February 6 wants to know if they can cross the border again to obtain another 30 days on the exemption. Comments suggest that it is possible to do another border bounce for visa exemption, however, the practice is limited to two land entries per year. Alternatively, the friend could seek a 30-day extension through a local immigration office for a fee of 1900 baht. The success of re-entry might also depend on the nationality of the passport.