Recall $ \hat{H} = \left( \hat{N} + \frac{1}{2} \right) $ and $ \left[ \hat{a}, \hat{a}^\dagger \right] = 1 $ (dropping $\hbar$ and $\omega$).
Assume the ground state $\left|0\right>$ is non-degenerate. You can prove this by solving $\left<x\right|\hat{a}\left|0\right>=0$ in position representation, but I don't know how to do it algebraically. The rest of the proof is algebraic.
Let the first excited state be $k$-fold degenerate: $\left|1i\right>$, $i=1,\ldots,k$, where $\left|1i\right>$ orthonormal. Then, by the algebra we have
$$ \hat{a} \left|1i\right> = \left|0\right> $$
and
$$ \hat{a}^\dagger \left|0\right> = \sum_i c_i \left|1i\right> $$
where $ \sum_i c_i^\star c_i = 1 $.
Now, for these states to be eigenstates of $\hat{H}$ with energy $\frac{3}{2}$ they must be eigenvalues of $\hat{N}$ with eigenvalue 1. This requires
$$ \begin{matrix}
\hat{N}\left|1i\right> &=& \hat{a}^\dagger \hat{a}\left|1i\right>\\
&=& \hat{a}^\dagger \left|0\right> \\
\left|1i\right> &=& \sum_j c_j \left|1j\right>
\end{matrix}$$
This must hold for all $i$, which leads to an immediate contradiction (no solution for the $c_i$) unless $k=1$.
Induction proves non-degeneracy for the higher states.