I live in California and this state sucks with emissions crap.

Two options, sell it as is and take your loss and buy another out here....or..... re-register it back in VA, in your name, send her the tag (but she needs a VA drivers license to go with the tag) and drive it until she was possibly pulled over and ticketed, to tell you the truth, you really have to make a huge mistake here to be pulled over. You have 30 days to change your drivers license and tag over to CA. Sounds like such a hassle. Good luck.