Update #2
Spoke with an officer regarding the situation and all I can say is how frustrated I am with the legal system in my county but how impressed I am with the education system in my town. It sounds like the dad of the boy has already brought the money that was taken out of the account and the school is moving forward with serious punishment. When discussing the process if we wanted to file changes, it became very evident that it was going to be a profound waste of time and effort and would potentially have the opposite effect. In our county, it would go to Juvenile court which is in the City and that judge has a long history of dismissing chases like this if the parents have corrected the issue. Both my son and I would need to take time off of work and school to be in attendance at the court hearing only to hear a judge tell the kid to not do it again. I quickly got the impression that it would not be worth the hassle.
So, it is over and done with. I found out who the kid was and it is not someone my kid knows. I was also informed that the lunch room attendant who essentially said my kid was lying about not using his account this year is also being disciplined as well.
So it is over, we have been paid back, and all is well.