But when they returned a few weeks later, they found another dead sheep infested with worms, while it was clear the others had not yet been seen by a vet, Mr Mikkelsen said.
Then, in a third visit, a further 31 dead sheep were found while a ewe and a lamb were also euthanised at the recommendation of the visiting vet, he said.
As a result, the Waihi District Court ruled Ms Cox can no longer own or be in charge of more than 100 sheep.
Mr Mikkelsen said owners and carers of animals had a legal responsibility to ensure they don't suffer. "The animals in this case clearly suffered, some for long periods of time," he said.
He said episodes of animal cruelty also had the potential to damage the international image of New Zealand's agricultural industry.