How to insert an image into a drupal form
May be this will help..

 function my_module_start_form($form, &amp;$form_state) {
 $image_options = array(
'path' =&gt; 'path/to/img.jpg', 
'alt' =&gt; 'Test alt',
'title' =&gt; 'Test title',
'width' =&gt; '50%',
'height' =&gt; '50%',
'attributes' =&gt; array('class' =&gt; 'some-img', 'id' =&gt; 'my-img'),
);


 /*$image = theme('image', $image_options);
  $form['start']['image'] = array(
    '#markup' =&gt; $image,
  );*/
    print theme_image($image_options);//print the image

    $form['start']['next'] = array(
    '#type' =&gt; 'submit',
    '#value' =&gt; t('Create charts')
  );
  $form['start']['examples'] = array(
    '#type' =&gt; 'submit',
    '#value' =&gt; t('See charts examples')
  );
    return $form;
}