The owner of a pet store connected to a Waimanalo puppy mill pleaded guilty in state court Monday to tax evasion charges.

Sheryl Luke-Kalani, 52, pleaded guilty to six counts of attempting to evade paying state general excise taxes and six related counts of failing to file a tax return. The charges stem from state GE taxes she owed on rental income for the tax years 2007-2012.

Each of the tax evasion charges carries maximum penalties of five years in prison and a $100,000 fine, while each of the tax return charges carries maximum penalties of one year in jail and a $25,000 fine.

In exchange for her guilty pleas, however, the prosecutor promises not to ask the court to require Luke-Kalani to serve any jail or prison time at sentencing in June. Luke-Kalani can ask the court to defer her guilty pleas to give her the opportunity to avoid conviction. The prosecutor can oppose.

If the court grants Luke-­Kalani a deferral or sentences her to probation, she agrees that the period of time she must submit to court supervision is five years for the tax evasion and one year for failing to file tax returns. She must also perform 300 hours of community service and pay restitution of $16,918 or an amount determined by the state Department of Taxation.

Vernon Luke, Luke-­Kalani’s father, is facing six counts of tax evasion and six counts of failing to file tax returns for GE taxes on rental income he also allegedly collected from 2007-2012. Luke, 76, is scheduled to appear in state court in June for a hearing to determine whether he is mentally fit to stand trial and whether he can be held responsible for the charges against him.

Luke-Kalani owned The Pet Spot in Pearl City and property in Waimanalo that housed a puppy mill. Luke was president and treasurer of Bradley International, the company that operated the puppy mill.

The Hawaiian Humane Society raided the Waimanalo property in 2011 and seized 153 puppies and dogs living in squalid conditions.

A state judge sentenced David Lee Becker, who managed the operation, to six months in jail in 2012 after he pleaded no contest to 153 counts of misdemeanor animal cruelty. Another judge had previously ordered Bradley International to pay $306,000 in fines, $8,415 in court fees and $370,701 in restitution to the Humane Society for recovering and caring for the dogs before adopting them out.

Bradley has not paid any of the fines, fees or restitution because Luke dissolved the company, leaving it with no assets.

The investigation that resulted in the tax charges against Luke and his daughter followed.