A 44-year-old Windward O'ahu woman was charged yesterday with felony theft in a case in which she is accused of not delivering on vacation rentals that she advertised over the Internet to 10 people who lost nearly $67,000.

Kelly Denton, also known as Kelly Splan, is charged with 10 counts of bilking one Hawai'i and nine Mainland residents who paid an average of about $5,000 for the "luxury vacation rentals" at homes in Kailua and one on Maui in 2002 and 2003, according to deputy city prosecutor Christopher Van Marter.

Van Marter said Denton advertised the vacation rentals on her now defunct Web site. One of the potential renters paid $13,000, the deputy prosecutor said.

Each of the 10 counts carries a prison term of up to 10 years.

Denton's attorney, William Harrison, said his client cooperated fully with authorities from the start. Harrison also said Denton intends to take full responsibility and repay the 10 people.

Harrison said Denton ran into problems that included expenses and faulty accounting that kept her from delivering the rentals. In 2002, she filed for federal bankruptcy court protection, Harrison said.

Denton will waive her right to be indicted by the O'ahu grand jury, Harrison said. Her arraignment will be scheduled later.