Gov can fire her for insubordination.
Sherrifs are elected.
The governor can’t for a sheriff of a county. He can decline to give her money.
He can’t fire an elected sheriff. She doesn’t answer to the governor. The gov. can cut state funding to Austin to get their attention.
If the sheriff, cities, counties, states and even the feds get to pick and choose what laws they enforce then why could not say Idaho just tell the feds we will not enforce your gun laws here, same difference.