The documents were backdated to 1999. The false documents attempted to portray the funds as loans in an effort to avoid criminal charges.
Obstruction of justice is punishable by up to three years in prison and a fine of $250,000.
Under terms of the plea agreement, prosecutors will recommend a 15-month prison term for Laura Cook. Her sentencing date has not been set.
In February, Wade Cook was found guilty of tax evasion, filing false and fraudulent tax returns and obstruction of justice. He is scheduled to be sentenced on June 22nd. The jury could not reach a verdict regarding Laura Cook's criminal conduct.