Vilma Bautista was indicted Tuesday on charges of conspiracy, tax fraud and offering a false instrument for filing. Two of her nephews also were charged.
The Manhattan district attorney’s office says Bautista used false paperwork to sell a work from Claude Monet’s "Water Lilies" series for $32 million in September 2010.
Her attorney didn’t immediately return a message seeking comment.
Prosecutors say that the 74-year-old Bautista came into possession of numerous works of art acquired by Imelda Marcos and her husband, Ferdinand, who was ousted in a 1986 citizen revolt.
The paintings included another Monet and Alfred Sisley’s "Langland Bay."
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