INDIANAPOLIS -- The third part owner of a controversial puppy-selling business has been arrested on suspicion of failing to pay taxes.

Walter 'Wally' Workman was arrested on Thursday, less than a month after Tammy Gilchrist and Julie Herrick were arrested and accused of failing to pay nearly $193,000 in taxes on money made from Kritter Heaven, Call 6's Rafael Sanchez reported.

Workman was also a part owner in the business, said Deputy Attorney General Andrew Swain.

"It's not fair to the citizens of the state to allow alleged violators of the tax code to go free," he said.

Gilchrist and Herrick told a judge in January that 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.

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.

Workman, Gilchrist and Herrick have all bonded out of jail. They each have court appearances later this month.