Karma Does Not Discriminate Based On Age

The mind is under development for a child through whatever it is experiencing. Until such time, the mind is fully developed to understand to move from dependent stage to move to independent and interdependent stages, applying Karma for the actions will be meaningless. That is why even laws are made to treat the children as juvenille and not provide punishments as an adult as their mind is under development. At some stage a person understands that there are consequences for all of his/her actions and that is the stage when he/she becomes accumulator of Karma.

Regarding the picture shared by @Thyagarajan Sir, the elephant is Samsara that is asking him to perform Karma. The black and white rats are day and night that reminds a person of how time is elapsing for him towards death. The snakes are the desires of the human beings ready to consume him into a irrecoverable accumulation of Karma while the honey he tastes is the transient pleasure he enjoys in life along with the bites of the Bees that are pain he is experiencing. The branch he holds on is his life force and his holding on to the tree branch is his attitude (the mind telling him he is different from Atma) that he can protect himself from all of the perils by holding on to the branch. If he extends his hand with faith to the Lord, he can escape from all of the perils.

This is my interpretation and I could be wrong. @Thyagarajan Sir, I am no saint by any stretch of imagination and I am an ordinary being hanging from the same tree.

 

Ref #31 thanks to @Viswamitra for providing very accurate & acceptable meaning to the various parts of the image #24.
Regards.