A woman killed her pet dog by strangling it with the lead and wrapping duct tape around the Staffordshire bull terrier’s muzzle before burying the dog in the garden.
She told people who confronted her that she had only buried some toys.
Cowan, from Sale Road, Tyldesley, was jailed at Wigan and Leigh Magistrates’ Court after pleading guilty to causing unnecessary suffering.
The court heard that she kicked Beau in the face on October 14, and the following day she asphyxiated the dog using her collar and lead, which resulted in her death.
The incident happened at an address on Lynton Road, Tyldesley.
RSPCA inspector Vicki McDonald said that witnesses had taken Beau from Cowan after seeing her kick the dog twice in the face. The dog was returned later that night after Cowan promised the dog would not be harmed.
Inspector McDonald said: “The next morning, Cowan called them and said Beau had run off. They searched for Beau but found no trace.
“A couple of weeks later, Cowan admitted that she had killed Beau and buried her in the garden at the incident location.
“The witnesses attended that night and found the freshly dug area. They confronted her the next day but were told it was just toys that had been buried. The next night they went back and discovered the body, and called us.”
The RSPCA attended on November 5 and the body was dug up.
A post-mortem found Beau died of strangulation by means of the duct tape and tightened collar. Bruising to her limbs and internal bruising to her neck and lungs suggested she had been held down.
Inspector McDonald added: “It’s difficult to imagine what this poor dog went through at the hands of someone she trusted. It was a heartbreaking case to investigate and mainly made possible by witnesses coming forward. It was very traumatic and upsetting for them, so I am very grateful.
“I hope the sentence passed will give Cowan the opportunity to reflect upon her actions against Beau.”
Cowan was also ordered to pay £500 in costs.