An Apache Junction woman is facing charges for allegedly failing to file personal income tax on money earned from selling puppies.

Arizona Attorney General Mark Brnovich announced a State Grand Jury indicted Theresa Cook on charges of filing fraudulent Arizona Income Tax Returns, according to a release.

The Arizona Department of Revenue’s Criminal Investigations Unit alleges that the defendant earned around $122,124 from her puppy business in 2016. She then earned around $50,542 in 2017.

However, her Apache Junction-based business closed in July 2017, according to the release. In total, the defendant is accused of failing to pay income tax on $172,666, involving the sale of about 200 puppies between 2016 and 2017.

Theresa Cook was indicted in January, but investigators were not able to serve her or her attorney until July. It is believed that the defendant is currently residing out of state.

All defendants are presumed innocent until proven guilty in a court of law.

Assistant Attorney General Kimberly Nye is prosecuting this case.