If this was a random seller on EBAY, would you wait this long to contact the authorities? I doubt it.
You wouldn't have to wait that long with ebay. They have a Buyer Protection policy now. Whereas if the seller never sends the items, you can open an "item not received" case, wait for things to happen about 10 days, and either get the stuff you paid for or your money back. Also, that seller gets reviewed for being banned from the site if its a multiple time offense by them. Anyway you look at it, you're protected. Not so much in this case, I'm afraid.
I agree though, one more strongly, but nicely, worded email or phone call asking to receive what you paid for with tracking information, or the local authorities will be contacted and a report of fraud will be reported. Maybe that will set a fire under her then.....if not, good luck in getting that money back as you will probably spend more on court costs to get your money back, as well as air-fare, etc. The original poster was from a country other than the US, am I correct? This would make it even more difficult.....
Again, best of luck....