INDIANAPOLIS -- A controversial dog seller ordered to stop doing business in Indiana has been arrested on suspicion of failing to pay taxes.

Tammy Gilchrist and her business partner, Julie Herrick, were arrested on Monday by state police, accused of failing to pay nearly $193,000 in taxes on money made from Kritter Heaven, Call 6's Rafael Sanchez reported.

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The women told a judge they would not to sell dogs or horses online or in newspapers during a hearing last month, following complaints concerning the health of the animals and thousands of dollars in unpaid taxes.

"The number of people that she's injured in the consumer area is more than just a small (group) and really, the way she's gone about kind of the disregard for the statues, so no, it's not a simple matter but one we're going to be very aggressive about," said Indiana Attorney General Greg Zoeller.

In December, state investigators seized 59 animals from Gilchrist's Cloverdale property, where she operated an animal-selling business under at least 25 different names. Many of the animals were emaciated and suffered from obvious medical ailments like open sores and severe skin conditions.

Many customers sought help from Call6 after they said Gilchrist -- who has had at least 51 complaints leveled against her concerning the health of her animals -- sold them puppies that were sick, many with parvovirus, scabies, ringworm or fleas.

In February, Gilchrist told Call6 that she was getting out of the business. The state sued Gilchrist in March 2006 in a suit that is still pending. At the time she agreed to a court order that required her not to misrepresent the health of animals she was selling.

State police officials said they were looking to arrest a third business owner -- Walter 'Wally' Workman -- also on suspicion of tax evasion.