CCTV footage shows the woman take her anger out on the boy after her failed attempt to withdraw the money from a cash machine inside a shop.
It shows her hit the child on the head and throw him to the ground before she kicks him in the stomach.
The child can be seen writhing in pain on the floor.
She then pulls him up by his hand and takes him outside where she picks him up by his coat with two hands and hurls him several metres away into the snow.
A shop assistant then runs towards the boy to check if the boy is alright, while the mother walks off.
The incident happened on 10 November, 2015, in the northern Russian town of Labitnangi.
The video has now surfaced on Russian social media, sparking outrage and a criminal investigation.
The woman has been identified by local media as 31-year-old Zhanna Voitishek.
Russia's Investigative Committee told Sky News Ms Voitishek and her family were suspected of misconduct towards the boy before and have been monitored by local authorities since 2015.
It has opened a criminal case including charges of beating and tormenting of a minor.
"It was a simple nervous breakdown. It happens. I just overreacted a little bit, that's all," Ms Voitishek reportedly said.
However, psychiatric experts found Ms Voitishek has mental health issues.
The authorities are trying to arrange for her sister to take in the child for the time being.
Children's Ombudsman Pavel Astakhov has thanked everyone for their vigilance on his Instagram account and said his representative in the region is looking into the attack.
Mrs Voitishek has been detained for 48 hours and questioned by police.
The boy's condition has not been revealed by the authorities, but he was taken from his father, Ms Voitishek's partner, and is currently in hospital.
According to official data, more than 1,500 Russian children suffered violence at the hands of relatives in 2015.
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