Hanska woman ordered to pay $50,800 restitution

Dog-breeder convicted of tax evasion

NEW ULM — A 43-year-old Hanska woman accused of claiming fewer puppies than were sold while operating a dog breeding business was ordered to pay $50,800.38 in restitution in Brown County District Court Monday.

Jana M. Makela received a stay of imposition for felony failure to pay or collect income tax. Eleven other felony counts were dismissed. She was fined an additional $1,010 and placed 3 years supervised probation, monitored by the Minnesota Department of Corrections Field Services.

Successful probation completion will result in a misdemeanor conviction.

If restitution is not paid within 30 days, she must sign and return a payment plan to Brown County Court Administration. Makela was also ordered to successfully complete budget and debt counseling within 6 months, not use or possess firearms, ammunition or explosives and not register to vote or vote until discharged from probation and her civil rights are fully restored.

According to court documents, Makela operated BrookeMarie’s Goldendoodle Love, a dog-breeding business. Her total under-reported income for 2019, 2020 and 2021 was $249,812. Total interest due for the three-year period was $20,800.


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