My sister owes cigarette taxes but has no money, what can she do?

My sister is on a fixed income. She received a letter from the State Board of Equalization for cigarette taxes. They want her to pay $1124.00 in taxes. She has no money. Her income is less than $930.00 a month. After her rent, and bills, the money she has left is probably less than $50.00. Will they take it out of her SS/disability? What can be done if anything? Any information regarding this matter would be helpful.