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Two minors commit a non-violent theft of a smartphone from a market stall after closing hours. A is 12 years old; B is 16 years old. A is quickly taken into welfare custody for child protection and parental involvement, with no criminal charges filed. B, upon confrontation, uses slight resistance but causes no injury, and his case is referred to the Juvenile Justice and Welfare Board for disposition under RA 9344, Sec. 6, as amended. Under RA 9344 Sec. 6, as amended, which statement most accurately describes their liability and the applicable proceedings/dispositions? Identify the controlling doctrine and apply it to each age scenario.