9A.04.050

(1) Every person, whether an inhabitant of this state or any other state or country, is liable to punishment by the laws of this state for a crime committed in this state except where it is otherwise provided by law.
(2) Children under the age of eight years are incapable of committing crime. Children of eight and under twelve years of age are presumed to be incapable of committing crime, but this presumption may be removed by proof that they have sufficient capacity to understand the act or neglect, and to know that it was wrong.