Legal Question in Civil Litigation in North Carolina

I seriously doubt the police will arrest and charge a 12 year old, unless there is clear evidence that the damage was caused intentionally.

Your concern should be liability for the light. You would be liable to pay for the replacement if it is deemed you failed to supervise your son.

I agree. This is a civil matter not a criminal one. Further, if you had done the right thing and ponyed up the dough to fix the light this wouldn't be an issue at all. Accidents happen. When they are yours or your child's fault, you make things right as best you can. This is not rocket science and is stuff you learn in kindergarten at the latest.