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An escort claimed she shot her client in the head because he was performing a sex act badly, according to a police statement.

After shooting the man twice, Marissa Wallen reportedly stole his wallet and went on a $12,000 shopping spree in Skagit County, Washington.

Detectives found Wallen's 36-year-old victim after his employer raised the alarm when he didn't log in for his shift on October 24, reports the EverettHerald .

Officers discovered the man alive but unable to speak. He was slumped against a wall with blood on his head, they said.

Police communicated with him using hand signals, according to the local paper, and he was able to indicate his attacker was an escort.

His apartment CCTV revealed the victim had used Wallen's services five times in October.

Footage of the 21-year-old call girl's last visit showed her entering the property at 8.45pm on October 21, and then fleeing just over an hour later.

(Image: Facebook)

Police said she was clutching what appeared to be credit cards as she ran away.

Later, shop CCTV allegedly revealed Wallen using the stolen cards and police were able to track her down to her home in Mount Vernon.

When confronted thw mum-of-one repeatedly changed her story before finally admitting that she shot her client “because he was performing (a sex act) wrong,” according to her statement.

She was arrested on suspicion of first-degree assault, first-degree robbery and first-degree identity theft.

Mark Barnum, the victim's neighbour, told KIRO-TV: "I heard what sounded like two or three taps coming from the wall.

“It was notable because we don't usually hear anything.”

Other neighbours described the victim as a "nice guy" who worked in IT.

Erik Buxton said: “He keeps to himself a lot, he's got his computer stuff up there. He handles a lot of websites, it security.We’ll talk, he’s a nice guy.”

According to court documents, the man was often "hiring female escorts and frequenting a strip club in Seattle, where he was bragging about how much money he earned.”

On Wednesday, a judge said Wallen had 13 outstanding warrants and set her bail at $1million.

Pooja Vaddadi, her lawyer, said medical problems prevented her from appearing in court several times.

Jenner Matthews, a man that Wallen allegedly made payment to with the victim's credit card, was also arrested in connection with the case.