Geotagged JPEGs, i.e. map files that have GPS data embedded in metadata, can be converted to Google's KMZ format with special utilities, such as Geotagged JPEG to KMZ converter or RoboGeo. This only works with pictures that have the GPS data in EXIF, not just any random pictures.
Convert JPEG bitmap image format to Compressed Keyhole Markup Language (Google Earth) data.
We have found 2 software records in our database eligible for .jpg to .kmz file format conversion.
Microsoft Windows software - convert jpg to kmz on Windows
A small JPEG to KMZ converter
Convert from jpg file format
The tables with software actions are a good pointer for what a certain program does with various file types and often may give users a good hint how to perform certain file conversion, for example the above-mentioned jpg to kmz. However, it is not perfect and sometimes can show results which are not really usable because of how certain programs work with files and the possible conversion is thus actually not possible at all.
A software used to geocode pictures