I am trying to come up with a situation where "She made a mistake and is going to get fired if she can't raise 60,000 dollars" would be improved by ponying up 60,000 of your own money, and struggling to come up with any other than "work is doing criminal shit" or "you were doing criminal shit and you're fired either way but if you pay the money back, we won't press charges."

Also the fact that she originally covered it with her own money and that money is also gone is very sketchy.

LW if it actually is a "if I pay them back they won't press charges or blacklist me in the industry" situation, and you love this woman, it might be worth 60,000 to avoid the court case and everything that follows, but in that case she needs to have first openly admitted what's going on, express regret and that she understands why this is happening to her, and you have to accept that this is a gift you are giving her to keep her out of court, not a loan or a way to "fix a mistake". And that you may need to keep fixing similar "mistakes" in the future. You need to write off the job either way; if she's not fired but they are the sort of company that would extort 60,000 in exchange for keeping the job, then they aren't a company you want to work for.