Put in some THICK oil (40 or 50), and give it a try. It won't kill your engine if you JUST do it for the SMOG test. Swap back to proper oil immediately after, and you'll be okay. It's too cheap to NOT try it.
If that doesn't work, price out a used head, and price out what it would cost to have a machine shop do a valve job. Go with what's cheaper. This will probably get you to pass, as most the smoking engine problems are from the valves.
And, of course, you could swap motors from a wrecked Samurai or Trackick.