It looks to me as if the tortoise has been kept too dry. You need a substrate that you can moisten, like cypress mulch, orchid bark or coco coir. A moist, humid environment will help your tortoise's eyes, and will help the tortoise to grow a smooth shell.
It also looks to me as if the tortoise is quite thin. I don't think it has been eating for quite a while.
Find a small bowl with tall sides, or a plastic dish pan and add enough warm water so that it comes up to the middle of the tortoise's sides. Add a whole jar of Gerber strained carrots to the water. Mix it up. Leave the baby soaking in this mixture for a half hour. You can place a light over one corner of the tub to keep it warmish. Check often to be sure the baby isn't tipped over. If the tortoise doesn't drink this mixture, its ok, as they absorb a little of the nutrients through the thin skin around the cloaca and under the throat.
The main thing is to try to get the eyes open, and soaking will help with that. A tortoise that can't see its food won't eat.
I agree with all of the above. If you tort doesn't seem better real soon, here is a list for Vets in Arizona that have been recommended by forum members. You should see one that is a herp vet that knows about tortoises. You shouldn't wait too long before contacting one. Babies can go downhill really fast.
Well eyes are finally open, and she is very active right now! I'll be sending Asa, my bf, to petsmart, for some commercial zoo med eye drops that has really good reviews. And I have plenty of supplements to give her. And it was some guy off Craigslist we got her from.
No coil type uv, temps range between 85-95 degrees with all this crazy weather we've been having.... But I've only had her 24hrs maybe less.... I don't like turning off lights at night during the winter, just give them a hide and let them be.