Call the local police department in her area, see if they have some sort of internet fraud/crime department, explain to them the scam. They may not be able to do anything...but at least they're local, in her area, and if they CAN do something you have people with authority right in her neighborhood that can go knock on her door and try to straighten things out. Don't just give up on this quite yet.
As soon as I realized the mistake I made I contacted the police department (which ironically is almost literally in her backyard), they said I have to go through my police department and have them send it over to them, so working with my local department now.