CUMMING — A Cumming man has been arrested for allegedly stealing more than $150,000 over a period of 15 months from a Forsyth County business.

William Jon Howard, 45, was charged with theft by taking, forgery and computer crime, all of which are felonies, according to the Forsyth County Sheriff’s Office.

Howard is suspected of taking $152,684 from James Waite Inc., a subcontractor for Reid & Reid.

As of Friday, he remained at the Forsyth County Jail on a $13,530 bond.

According to an incident report, Howard supposedly electronically transferred money to his wife and wrote checks to himself from the business’s account without the owner’s permission or knowledge.

Records provided to the sheriff’s office by the company’s owner show the thefts occurred in the form of 73 checks and additional electronic transfers between May 1, 2014, and Aug. 31, 2015.

For the past several years, the company’s accounts had been administered by J. Howard and Associates in Cumming, whose owner, Joy Howard, has been “seriously ill for a while now and that her son, Jon, has been keeping the accounts.”

It was not immediately clear whether the funds have been returned.

Howard’s mother was not involved in the scheme, said Deputy Epifanio Rodriguez, a spokesman for the sheriff’s office.

His wife was listed as a suspect on the incident report, though she has not been charged with any related crimes, Rodriguez said.

The investigation remains open.