You need one or more friends who can plausibly pose as "AI engineers". You then need to make up some technobabble that sounds kind of believable. You use this to woo investors. This is the hardest part, you need them to believe you are a serious tech guy and not just some random guy. This is usually done through networking so you would like to get someone who's some or who knows someone who's someone to be in on your scam.

It's smooth sailing from there. Just pay yourself and your buddies large salaries and bonuses while doing some work towards your promises. Build a website, make a few conceptual mockups of whatever it is you promised.

Keep this going until A. You get bought out or B. Investment dries up and your company goes bust while you go "aw shucks, I guess the market just wasn't ready for an AI dog walker". Rinse and repeat.