They simply don't issue a renewal sticker for your license plate if you don't pass smog. If you drive with expired tags, for the first year they cite and release. After that, they impound the vehicle and charge A LOT to get it back. More than it's worth in most cases.

My tags are already 2 years out.

It's all electronic. Forging/hacking stuff like that is a digital crime (felony). I could pay a smog tech to "clean pipe" my car, but that was something I refused to do as a smog tech. I wouldn't expect any smog tech to do it for any less than the cost of my repairs anyway. It's just not worth the jail sentence and fines.