I'm so sorry to hear about this. How many dogs did she have?
She must be an interesting woman, running her own business of dog breeding at the age of 76.
Are there others in the community that could help her?
You probably don't want to hear this but she needs to hire an attorney to sort this out. They will ignore her if she tries to deal with them personally, but with representation or a "mouthpiece" so to speak, she should be able to get this resolved quickly. I had a problem with the authorities at one time and they were trying to fine me but when my attorney came on the scene the fines and fees were never brought up again.
She may need to cut down on the number of dogs she's breeding. What kind of dogs does she breed, anyway?
Wish I could be of more help.
She raises toy dogs: Poodles,Maltese, Chihuahuas, Pomeranian. She has been a professional breeder for 50 years. She's very well-known in the dog breeding community for raising some of the best quality, healthiest dogs available. A woman recently flew all the way from California to pick up a dog that she bought from her. She was in Miami for at least 30 years. No one that I know is more conscientious about her dogs.