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You asked if the 12-year-old boy can be charged with the crime under California Penal Code 288. The relevant portion of that law says:
(a) Except as provided in subdivision (i), any person who willfully and lewdly commits any lewd or lascivious act, including any of the acts constituting other crimes provided for in Part 1, upon or with the body, or any part or member thereof, of a child who is under the age of 14 years, with the intent of arousing, appealing to, or gratifying the lust, passions, or sexual desires of that person or the child, is guilty of a felony and shall be punished by imprisonment in the state prison for three, six, or eight years.
Thus, the answer to your question is "yes" because the actual text of the law does not list an age restriction for the defendant. The law says "any person."
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