THIS NOT LEGAL ADVICE: Section 24007 (b)(2) of the Vehicle Code states it is the responsibility of the seller to provide a valid smog certificate at the time of delivery of the vehicle. There is no provision in the law to sell a vehicle "as is" as it applies to the smog inspection.
The correct way of selling your Honda Pilot without a smog certificate would be to convert the registration over to Non-Operational Status, and then sell it as-is; as a non-operational vehicle which can not be smog checked. Selling an operational vehicle without a smog certificate is a violation of VC Section 24007(b)(2).