According to JPSO spokesman Col. John Fortunato, deputies arrived on the scene of in the 200 block of Rue Racine Street just after 11:00 a.m. and are investigating the scene as a homicide.
The woman says she found her 3-year-old boy unresponsive, picked him up and placed him on the sofa, and called 911.
The woman says she could not find the key to the front door and crawled out of a window to meet the responding JPSO officers, according to Fortunato.
According to the report, responding officers and paramedics found the deceased child on a sofa with no apparent signs of trauma. Fortunato says responders found a strong smell of gasoline inside the home.
The woman has reportedly been taken into custody for questioning.
"It appears as though the child had some type of trauma, but nothing visibile at this point," according to Fortunato. He says the JPSO is awaiting the results of a coroner's report and is investigating the matter as a homicide.