The Illustrated Guide to Criminal Law
Chapter 7: Axes of Evil
Page 2: Responsibility

It’s  purely intentional theft, so on the mens rea scale the kid is as culpable as can be. And yet few would agree that the toddler committed a crime.

It’s not so much a question of culpability as it is one of RESPONSIBILITY.

Society doesn’t want the State to punish a child who could not have known what society’s rules were in the first place.

The State speaking to reader, holding her big freaking hammer

THE STATE

The parents can discipline the kid all they want, however. (Within reason)