Each continuation SAR must meet the threshold requirements during the period covered before it would be classified as mandatory. If the activity continues, but the threshold is not met, you would write a file memorandum explaining why no SAR was filed.
With kiting, the bank's most critical task is closing the account, not filing the second SAR.
In this world you must be oh so smart or oh so pleasant. Well, for years I was smart. I recommend pleasant.