TITLE 31. CRIMES AND PUNISHMENTS
CHAPTER 1.
CRIMINAL CODE
PART I - GENERAL PROVISIONS
ยง 107. Presumption as to responsibility of children.
Children under the age of ten (10) are conclusively presumed to be incapable of committing any crime. Children between the ages of ten (10) and fourteen (14) are also conclusively presumed to be incapable of committing any crime, except the crimes of murder and rape, in which case the presumption is rebuttable. The provisions of this Section, however, shall not prevent proceedings against and the disciplining of any person under eighteen (18) years of age as a delinquent child.
Age of criminal responsibility - national proceedings
EDIT.