A woman has been arrested over the "unlawful disposal of human remains" after a missing dad was found wrapped up in a carpet.
Tiffany Ann Guidry, 27, was taken into custody on Friday after Nathan Millard, 42, was found dead in Baton Rouge, Louisiana, US earlier this month.
Tabbetha Barner, 33, from Baton Rouge, is also wanted by authorities after she was accused of failure to seek assistance in the man's death, according to police.
It comes after Derrick Perkins, 45, was charged with unlawful disposal of remains, obstruction of justice, simple criminal damage to property, and failure to seek assistance.
Police noticed he had stolen a 2004 Toyota Camry and spray-painted the car’s bumper in a bid to "disguise" the vehicle at the same time Mr Millard's disappearance gained "national attention."
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He was also seen using Mr Millard's credit card at two different shops within days of the dad being reported missing.
In addition, Mr Perkin's address is less than a mile from the garage where the business executive was found.
Tabbetha Barner is wanted by police (Baton Rpuge Police Department)
Derrick Perkins has been taken into custody by police (Baton Rouge Police Department)Mr Millard, 42, from Georgia, US, was reported missing on February 23 while on a 24-hour business trip to Baton Rouge, Louisiana after drinking with a client at a nearby Irish pub.
The dad, who attended a Louisiana State University basketball game, had some drinks with his colleagues before leaving the pub at around 11.30pm.
In CCTV released by police, Mr Millard is seen walking normally alongside a man and does not appear to be in any danger.
The dad been reported missing for two weeks (WBRZ)The client thought Mr Millard went back to his hotel room which was just a few minutes away but he never returned.
His body was discovered by a member of the public on March 6, at around 3:34 a.m in the 2900 block of Scenic Highway after a "stench" led a member of the public to a garage where his body had been dumped.
Police believe, following an autopsy, Nathan died of an accidental overdose after he showed “no internal or external trauma” to the body.
Authorities are investigating how his body was left dumped behind a garage inside a carpet.
Nathan Millard's body was found wrapped in a rug outside a garage (Baton Rouge Police Department/Facebook)Officers said: “It does appear that he was left there, that that’s most likely not where he died.
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"I don’t want to go into details on our investigative efforts, but efforts are underway to locate and to talk to whoever may have put him there."
Investigators believe he was with others when he potentially overdosed before his body was moved to a different location.
According to police, he didn't seem to be in distress and was there "under his own power and it didn't appear there was anything illegal taking place."
Mr Millard leaves behind two sons and a 7-year-old daughter. He was also a stepfather to two teenagers.