It's a screenshot from the Grumpy Cat Christmas Special. I forget the particulars, but I do know there was another scene from the movie where she (grumpy cat) was going back and forth with an alter ego of herself sporting a monocle about how illogical it was for a cat to be shooting a paintball gun, which grumpy cat literally shot down with said paintball gun under the "creative license" premise (basically that it's a movie and they can do whatever they want to make it fit the plot). Either they did the same thing here, or grumpy cat tried to drive but couldn't reach the pedals, so the girl riding shotgun in the picture drove, but I forget which one it was. Anyone else that saw the movie remember how this scene played out?
(Side note: In the movie, the car wasn't modified. Won't spoil anything, but I will say that it was just sitting around and they commandeered it.)
Either way, best christmas movie ever.