A veteran has been accused of tying her therapy dog to a tree and shooting it dead while her soldier boyfriend filmed it.

Marinna Rollins, 23, and Jarren Heng, 25, have both been charged with animal cruelty after allegedly executing her post-traumatic stress disorder pet called Cam.

The pair are said to have taken the dog to a wooded area before shooting it at close range and burying it, according to court documents seen by the Fayetteville Observer.

Rollins and Heng allegedly took it in turn to shoot the animal, while taking photos and videoing the incident in North Carolina earlier this month.

Rollins, who retired from the army on medical grounds earlier this year, is reported to have told Facebook friends on April 17 that she had found a new home for the dog.

She allegedly wrote: "Sad he has to go, but he will be much happier where he is heading off to."

The Fayetteville Observer reported that Rollins and Heng took pictures with Cam in their army uniform.

Both of the accused have been released on bail ahead of their next court appearance.