。
She has committed theft.
Literal
She [topic-は] theft-crime [object-を] has-committed.
窃盗罪 (せっとうざい) means 'the crime of theft' — a legal compound of 窃盗 (theft) + 罪 (crime/offense). 犯す (おかす) means 'to commit' a crime or offense. The ~ている form here indicates a resulting state: she committed the crime and is now in the state of having done so — she is guilty, not in the act of stealing right now.