@Joy-Elisse0 A lot of hosts have this frustration. This is a really helpful thread on getting your smoking deposit from ABB, as its not always easy to collect:
https://community.withairbnb.com/t5/Hosting/Smoking-deposit-collection-best-practices/m-p/1363183
Meanwhile, I would ask how long these folks are staying. If its only a day or two longer, I would probably suck it up and try to collect the deposit after they left a review. (Three days after, they can't change it then...) You can certainly alert them to the issue and remind them of the rules, but that will likely result in retaliatory feedback. As a new host with few reviews, may want to go that route, but no one would blame you if you waited to address after the review was in.
When it comes time to leave your review, don't mention that you caught them on camera-- the guests will scream "surveillance!" and open a case which will shutter your listing while ABB investigates. Instead say something like:
"So and so were fine guests until we realized that they were smoking on our property which is absolutely not allowed in any form. They also brought unregistered guests to our home. Clean up took extra time to remediate the smell. We cannot recommend them to hosts who have non-smoking homes, and they are not a fit for our space." Low stars in house rules/cleaning/communication and "would not host again" help in keeping them away from your listing in the future.
Calling the police on smokers is not a possibility. If you choose to mention this now, a gentle approach is likely best. "Hi guest, hope everything is going well. Just wanted to remind you of a few basics. We don't allow smoking and any visitors should be approved prior to your stay for insurance reasons. Let me know if your plans have changed and I will be happy to help you locate a stay which will be a better fit."
But I should say before you do any of that, make sure your rules address what happens to smokers, and to people who bring pets or guests not on the reservation/above capacity. Another tip that many hosts use is an "Easter egg" in your house rules; a phrase that guests should give when booking to show they read them. We got very intense about extra guests in our house rules after so many violations and added the Easter egg. It seems to help a bit.