This is Magica De Spell of the Ducktales Reboot being bound and gagged. Here is an earlier picture with Magica.

Magica De Spell is a major antagonist in the 2017 Ducktales series. Magica is a recurring antagonist from the original series.

Magica De Spell is a major villain from the Scrooge McDuck comics, created by Carl Barks. An evil sorceress, Magica first appeared in Barks' 1961 comic The Midas Touch on December of 1961. Her goal to obtain Scrooge's Number One Dime, in order to be able to make an amulet that will give her the Midas Touch.

Magica is cruel, persistant, ambitious and flamboyant witch, who aims to steal Scrooge's Number One Dime to become more powerful, and uses her niece Lena to retreive it for her. She is also vain and narcissistic, believing that being a powerful sorceress entitles her to do whatever she wants and does not care for the harm she inflicts on others such as using Lena or endangering Scrooge's family.