If you're asking about the exterior, to my untrained eye this looks to be in excellent condition and I cannot help you there.
As for getting it to work, lighters are surprisingly easy and fun to restore. There should be several screws at the base. There should be one approximately in line with the Statue of Liberty. Carefully unscrew it and you should find a long spring with what looks like a metal cap at the end. This is the flint that makes sparks. Depending on the size of the flint and how it's built it should be easy to replace.
The largest screw on the base, when removed, will likely reveal a bed of white cotton. This is for fuel. Most stores carry lighter fluid (I was advised in the past not to use the kind of lighter fluid for barbecues, but other Redditors can chime in on this). Simply invert the lighter, pour a generous amount of fluid into the cotton, and soak it thoroughly. Don't worry if you spill some, it evaporates with surprising speed.
Screw everything shut, turn it back over and give it a few flicks. It takes a little bit of time to get the flint ground into a smooth turning shape and for the lighter fluid to wick upwards. But you should have it light with little to no problem after that.