If minors are selling smut but the photos and videos are of them, can they be charged or it?

Based of a real situation, if a group of kids ranging from 6 to 11yr get hold of a digital camera or one that can make video and somehow cook up the ideal to create porn; for fun at first until they discover a certain clientele will spend big bucks on their creation. So they film, edit crudely, I would guess, burn copies, and peddle it not sure how that was done, because of the large amount of money they somehow had sent to them for their homegrown porn.

Once suspicion arises when fancy toys, clothes, and electronics start popping up the parents did not buy and the whole operation implodes, surely, charges await any customers found, but is there anything the youngsters would be charged with? Would only the older kids get the spotlight because they will be seen as the masterminds of the operation? They did send child pornography through the mail or over the Internet; but if they did it themselves does it make it different than if someone else just used them to make the money? Being they are minors and made over the limit can they be dinged for the taxes they didn’t pay off the money they earned? What do you think happens in a conundrum like this?