Can a 5-year-old still be prosecuted for identity theft?

(I will post why I asked after I get a couple of reasonable answers, or at least one good one.)

A child under 10 gets the entire info of someone’s credit & debit cards, and uses it to buy the coolest toys.

The cardowner’s bills show a sudden set of charges from an unfamiliar place, to an unfamiliar vendor, for unfamiliar items.

The card company (or the toy companies) tell the owner the address that the illicit charges are shipped to.

As soon as he gets ahold of that information, what do the courts do to the child when it’s all traced to him?

(Does he stay in Juvie all the way ‘til he’s 18, or does he just do community service for a lot of hours? Remember, this is a child committing identity theft.)

If he can’t be prosecuted, what happens instead?