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How to refund all but $0.30 to a buyer?

Hello- I have a buyer who purchased & payed for an item, that I am not allowed to sell to them. They live in California and my gas powered item listing states that NO SALE TO CALIFORNIA OR CANADA. 

The buyer purchased anyway and not that I have to cancel this order I have to pay $0.30 paypal fixed fee, because I have to refund the full amount, because someone did not follow directions.

 

How do I refund all but $0.30 of the purchase price to buyer?

 

Thank you!

 

 

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