Filing a complaint with the BBB is always the smart thing to do.
After pondering your problem, I can only come up with one solution. Take her to small claims court. You have your receipt and you can certainly take photos.
No one really wants to go to an extreme such as this, however, there is no way you could possibly lose this case. You might want to give them a head's up that if they don't replace the tree or pay you for what it cost (a better idea), you can expect to see them in small claims court. That should probably work.
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A Promise Made is a Debt Unpaid
~~ Robert W. Service ~~
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