To sell your vehicle, you MUST provide the buyer with a current smog check.
Sell the car as inoperative, in fact, make sure the car is not drivable before selling it. Your receipt to the buyer will state that the vehicle is not operable and that it is being sold in a non running condition. You will also state on the receipt that it will be up to the buyer to obtain the necessary testing and licensing after the sale of the vehicle.
You must point this out to all prospective buyers. This is the only way to do it without it being your responsibility for getting the smog test..if you don't, it will come back on you for the smog test.
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