Anybody who knows anything about a Smart Car would immediately know that is not a Smart in that picture. The first give-away is the amount of mangeled metal. The Smart has plastic body parts, which would probably just pop off, possibly warp, but plastic does not mangel like the metal in that picture.
Also, take a close look at the wheel - 5 lug nuts, whereas the Smart has 3. Why would someone choose to post such a ridiculous hoax? One of Smart's competitors, maybe? Certainly a futile attempt!