You may find this article handy.  How to eliminate pet stains in hardwood flooring.

If it's not too deep, yes, it will sand out.  If it's too deep, it's best to remove the pieces and weave in new wood and then replace.

the only answer you need for any flooring will be provided by Debbie Gartner 

The best answer since you are iu real estate is    ----   Sell the Home.   LOL

Debbie know floors

The Flooring Girl knows.

Evelyn Johnston you got the best response from the best person in this field - Debbie Gartner .

I've had some cases where remove amd replace was the only solution to get rid of the odor.

They Sell an Enzyme for Pet Odor at Petsmart!

I immediately thought of Debbie Gartner when I saw your question before clicking on it.  I see she has already answered it.

I am glad Debbie answered this question.

Good morning Evelyn. I have done four things, white bleach, hydrogen peroxide, sanded the floors and them sealed them.

We buy many homes to flip, it is a pretty common problem.

If there has been penetration to the wood...as a former "victimized" landlady...the only sure cure we found was to replace the wood...not what you wanted to hear...but not sure anything else is more than a "nose band ait" that will have a long lasting remedy.

I have heard that hydrogen peroxide will work.

Evelyn Johnston  

-Replacement of the floor.  

-You can apply vinegar in warm water, baking soda on floor. Wipe as many times as your energy tolerates to reduce the odor.  Yours probably soaked through subfloor as well.

Excellent question that I would love know the answer