When asked about theft and vandalism at a local car dealership, a Wisconsin man denied involvement, saying he was babysitting at the time. Which, technically, was true; except that his 6-year-old babysittee told police the pair had gone jackin'.
"The boy also showed his boots, which matched small footprints found near one of the cars, the complaint said."
Man says he was babysitting; Boy tells of theft [duluthsuperior.com, via jalopnik
In my jurisdiction, they'd arrest the kid too.