Just one more reason your friend shouldn't have been drinking at lunch time at an establishment managed by her manager's wife. Your friend might want to seek help if she can't get through lunch without an alcoholic drink.
But yes, if she put it on the company credit card/account and it is against policy, that is even worse for your friend.
Again it is not illegal for the restaurant to provide a receipt that I know of as long as the receipt doesn't contain the full CC number (and they haven't for years). The restaurant manager/waitress may have broken corporate policy so your friend could complain but she would not be owed anything legally.
Is the boss a city official or are you saying he lied about what he did for a living? Was this a city (government) employee and was a city/gov't CC used for the purchase?