Officials said it happened at a home on Peacock Hollar Road in Statesville on Wednesday.
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71-year-old Frances Kay Campbell Miller held the boy's hands behind his back while 20-year-old Dustin Webb Miller punched the child in the face, investigators told WSOC.
Authorities also told WSOC that Frances duct-taped the child to a chair and left him overnight.
The person who reported the alleged abuse had received texts and images of the boy duct-taped in the home.
Officials said Frances Miller is the boy's guardian and Dustin Miller is his brother.
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Frances Miller was charged with felony assault inflicting serious bodily injury, two counts of misdemeanor child abuse and misdemeanor false imprisonment.
Dustin Miller was charged with felony assault inflicting serious bodily injury and misdemeanor simple assault.
Iredell County Social Services was called and took temporary custody of the victim along with other children living there, according to WSOC.
The two were booked into the Iredell Detention Center but have since bonded out.