Marilyn Tigas, head of the country's Department of Social Welfare and Development DSWD provincial office in Bataan, the Philippines, said that the images were taken while her son and his cousin were mimicking animals.
She said the images were taken and shared in 'jest' - but state officials are not amused.
Social welfare secretary Corazon Soliman said:
"Even if it was made in jest, it was done in bad taste. The child does not know that it is just a joke. "No one has the right to treat a child like a toy. Whoever does this can be punished under the law.